EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World
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
EEAG Report 2020: Foreword
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 01-02
EEAG Report 2020: Recommendations for Europe
CESifo Group Munich, 2020
EEAG Report on the European Economy 2020, 06
EEAG Report 2020: Executive Summary
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 7-9
Chapter 1: Macroeconomic Conditions and Outlook
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 10-37
Chapter 2: Digital and Technical Transformation
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 38-55
Chapter 3: Taxing Multinational Companies
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 56-69
Chapter 4: Taxing Mobile Jobs and People
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 70-91
Chapter 5: Taxing Immobile Factors and Wealth
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 92-104
The Members of the European Economic Advisory Group
CESifo Group Munich, Munich, 2020
EEAG Report on the European Economy 2020, 107-110