Un impuesto de sociedades para Europa

González Huguet, Marta; Mitjans Pujol, Paula; Nieva Moracho, Josu; Rosés Julve, Iñaki; Torres Collantes, Àlex

Un impuesto de sociedades para Europa

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González Huguet, M, Mitjans Pujol, P, Nieva Moracho, J, Rosés Julve, I, Torres Collantes, À. Un impuesto de sociedades para Europa. 2022. handle: http://hdl.handle.net/10230/55141

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Abstract

The European Union, currently composed of 27 member countries, is a political community of law with the ultimate goal of achieving a complete political and economic integration. However, even within the Union there still exist countless inequalities between member countries, which endanger the stability and efficiency of this system. Specifically, there are huge differences between countries in relation to the corporate tax rates, fostered by tax competition resulting from growing globalization trends. Therefore, by studying the different tax rates of the member states, we intend to analyze whether there is a relationship between the progressive decline in these rates and the growing income inequality between employers and workers; as well as offering what we believe is the best solution to this problem: a unified European corporate tax model. This proposal not only would allow us to reduce the divergences between countries and the growing inequality between companies and workers, but also, we believe that it could be the first step towards the formation of the United States of Europe.