Steuerkoordinierung in der Europäischen Union

This working document is an updated version of the study originally published in 1998 under the title 'Tax Competition in the European Union'. The General Introduction covers the recent history of tax policy within the European Union, and examines the current situation in the fields of Corporate Taxation, the Taxation of Savings, the Taxation of Labour and Indirect Taxation (VAT and excise duties). The second section - Taxes on Labour, on Income from Capital and on Corporations in the European Union: a comparative analysis - provides a detailed survey of how direct taxes, personal and corporate, are levied within the European Union. Finally, a third section - Competition or Co-operation? - discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the tax field.