Small business | European Futures https://www.europeanfutures.ed.ac.uk Edinburgh Europa Institute Thu, 12 Apr 2018 01:14:36 +0000 en-US hourly 1 https://www.europeanfutures.ed.ac.uk/files/2015/03/European-Futures-Icon.png Small business | European Futures https://www.europeanfutures.ed.ac.uk 32 32 VAT and Small Business: To the Heart of European Tax Policy? https://www.europeanfutures.ed.ac.uk/vat-and-small-business-to-the-heart-of-european-tax-policy/ https://www.europeanfutures.ed.ac.uk/vat-and-small-business-to-the-heart-of-european-tax-policy/#comments Mon, 28 Sep 2015 08:00:06 +0000 http://blogs.sps.ed.ac.uk/europablogsite/?p=1691 Luca Cerioni In-Depth Analysis In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax policy. He argues that the EU’s approach of harmonising rules in some areas of tax and allowing competition in others weakens the single market and …

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