Mario Baldassarri,
Paolo Roberti
Palgrave Macmillan UK
e druk, 1994
9780333610664
Fiscal Problems in the Single-Market Europe
Specificaties
Gebonden, blz.
|
Engels
Palgrave Macmillan UK |
e druk, 1994
ISBN13: 9780333610664
Rubricering
Onderdeel van serie
Central Issues in Contemporary Economic Theory and Policy
Levertijd ongeveer 8 werkdagen
Samenvatting
The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?
Specificaties
ISBN13:9780333610664
Taal:Engels
Bindwijze:gebonden
Uitgever:Palgrave Macmillan UK
Inhoudsopgave
PART 1: BASIC ISSUES - Harmonization of Direct Taxes in the European Community; M.Daly - Direct Taxation Reform in the Main Industrialized Countries; M.G.Briotti - Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios; P.Roberti - PART 2: TAXATION, ECONOMIC ACTIVITY AND FACTOR USE - Social Security Contributions and Efficiency Wage Theory: Incidence and Effects on Employment; G.Pisauro - Prevention of Global Warming and Taxation of Energy and Carbon Emissions: On a Recent EC Proposal; D.Piacentino - PART 3: TAXATION AND BUSINESS INCOME - The Taxation of Income from Capital in Italy (1980-1990); J.S.Alworth & L.Castellucci - A Complicated Tax: the Value Added Tax; M.Leccisotti & M.Mare - Fiscal Adjustments between Fiscal Harmonization and the Maastricht Convergence Criteria; P.Roberti & M.Visaggio - Index