Fiscal problems in the single-market Europe

書誌事項

Fiscal problems in the single-market Europe

edited by Mario Baldassarri and Paolo Roberti

(Central issues in contemporary economic theory and policy)

Macmillan , St. Martin's Press, 1994

  • : us
  • : uk

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注記

Includes index

内容説明・目次

内容説明

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?

目次

  • 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

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