Journal (Complete Issue)

EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World

Torben M. Andersen, Giuseppe Bertola, Clemens Fuest, Cecilia Garcia-Peñalosa, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo, Munich, 2020

In the 1930s, countries fought destructive trade conflicts – now we have a similar situation, but the conflicts are taking place in the tax system. These conflicts arise out of the twin impacts of globalization and digitalization. Once upon a time, there was an implicit understanding of fairness in taxation, meaning how countries tax within their borders and how the tax burden is distributed. More specifically, companies and individuals were taxed based on their residence and consumption in the destination country. Such an approach worked while these events were mostly perceived as national. However, the world has changed, and in an increasingly globalized, digitalized, and mobile world, these understandings no longer appear to work smoothly, efficiently, and uncontentiously.

Articles included

Clemens Fuest
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 01-02
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, 2020
EEAG Report on the European Economy 2020, 06
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 7-9

EEAG Report 2020: Executive Summary Deutsche Version (PDF)

Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 10-37
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 38-55
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 56-69
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 70-91
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 92-104
Torben M. Andersen, Giuseppe Bertola, Cecilia Garcia-Peñalosa, Clemens Fuest, Harold James, Jan-Egbert Sturm, Branko Uroševic
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 107-110