The future of EU tax policy harmonisation - Cost of non-Europe

The study examines how fragmented tax rules in the European Union could create economic and administrative costs – the 'cost of non-Europe' in taxation. Since tax policy remains largely national, differences in design and enforcement could weaken the single market and limit fair competition. The study focuses on four areas: wealth taxation, cryptoassets taxation, digitalisation of tax administration, and tax compliance burdens. It finds that divergent wealth and inheritance taxes could allow arbitrage and legal uncertainty; inconsistent c

Source: op.europa.eu