Concepedia

Tax Base Harmonization

Tax Base Harmonization is a policy framework within tax harmonization that standardizes the definition and scope of taxable items across jurisdictions to reduce distortions in cross-border economic activity while preserving fiscal sovereignty.

24

Publications

859

Citations

34

Authors

26

Institutions

Publications per year

2017–2026

1

Parents

Publications

24

Tax harmonization and tax competition in the European Union: Lessons from Switzerland

Gebhard Kirchgäßner, Werner W. Pommerehne · Journal of Public Economics · 1996 · 178 citations

, , +16

Welfare effects of commodity tax harmonisation

Michael Keen · Journal of Public Economics · 1987 · 80 citations

, , +12

Pareto-improving indirect tax harmonisation

Michael Keen · European Economic Review · 1989 · 74 citations

, , +8

Is There a Need for Harmonizing Capital Income Taxes within EC Countries?

A.L. Bovenberg · SSRN Electronic Journal · 1990 · 66 citations · Full text

, , +17

Harmonization of commodity taxes

Eitan Berglas · Journal of Public Economics · 1981 · 48 citations

, , +8

1–5 of 24

Authors

34

  1. MK
    Michael Keen

    International Monetary Fund, United States

    3 publications · 197 citations

    3

    h-index

  2. ML
    Miguel-Ángel López-García

    Universitat Autònoma de Barcelona, Spain

    3 publications · 69 citations

    3

    h-index

  3. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    1 publications · 37 citations

    1

    h-index

  4. BL
    Ben Lockwood

    University of Warwick, United Kingdom

    1 publications · 33 citations

    1

    h-index

  5. MK
    Michael Kohlhaas

    Universitätsklinikum Würzburg, Germany

    1 publications · 15 citations

    1

    h-index

1–5 of 34

Institutions

26

  1. Universitat Autònoma de Barcelona

    Cerdanyola del Vallès, Spain

    3 h-index

    3 publications

    69 citations

  2. University of Essex

    Colchester, United Kingdom

    3 h-index

    4 publications

    240 citations

  3. International Monetary Fund

    Washington D.C., United States

    2 h-index

    2 publications

    60 citations

  4. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    103 citations

  5. University of Exeter

    Exeter, United Kingdom

    2 h-index

    3 publications

    63 citations

  6. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    2 h-index

    2 publications

    49 citations

  7. Centre for Economic Policy Research

    London, United Kingdom

    2 h-index

    2 publications

    109 citations

  8. University of Tsukuba

    Tsukuba, Japan

    1 h-index

    1 publications

    18 citations

1–8 of 26

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 132 citations

    4

    h-index

  2. Journal of Public Economics

    4 publications · 329 citations

    4

    h-index

  3. European Economic Review

    3 publications · 135 citations

    3

    h-index

  4. Economics Letters

    3 publications · 51 citations

    3

    h-index

  5. Econstor (Econstor)

    Repository · 1 publications · 15 citations

    1

    h-index

1–5