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

Luca Cerioni

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

Luca Cerioni

Research output: Non-textual form › Web publication/site

Abstract / Description of output

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 language	English
Place of Publication	Edinburgh
Publisher	European Futures
Edition	Article No 27
Media of output	Blog post
Publication status	Published - 28 Sept 2015

Keywords / Materials (for Non-textual outputs)

Competition
Harmonisation
Small business
Tax
VAT

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European Futures Article No 27 - Cerioni
© 2015 Luca Cerioni. Published under Creative Commons (CC BY-NC-ND 4.0 International) License
Final published version, 109 KBLicence: Creative Commons: Attribution-NonCommercial-NoDerivatives (CC BY-NC-ND)

http://www.europeanfutures.ed.ac.uk/article-1691

Cite this

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AB - 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.

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

Abstract / Description of output

Keywords / Materials (for Non-textual outputs)

Access to Document

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Cite this