VAT and Small Business: To the Heart of European Tax Policy?

Luca Cerioni

Research output: Non-textual formWeb publication/site

Abstract

In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax policy. He argues that the EU’s approach of harmonising rules in some areas of tax and allowing competition in others weakens the single market and that, in the absence of full harmonisation, the EU should encourage bottom-up convergence between national tax regimes.
Original languageEnglish
Place of PublicationEdinburgh
PublisherEuropean Futures
EditionArticle No 27
Media of outputBlog post
Publication statusPublished - 28 Sep 2015

Keywords

  • Competition
  • Harmonisation
  • Small business
  • Tax
  • VAT

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