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Fiscal Problems in the Single-Market Europe de Mario Baldassarri

Fiscal Problems in the Single-Market Europe: Central Issues in Contemporary Economic Theory and Policy

Editat de Mario Baldassarri, Paolo Roberti
en Limba Engleză Hardback – 7 ian 1994
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?
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Specificații

ISBN-13: 9780333610664
ISBN-10: 0333610660
Pagini: 304
Ilustrații: V, 299 p.
Dimensiuni: 155 x 235 x 18 mm
Greutate: 0.6 kg
Ediția:1994
Editura: Palgrave Macmillan UK
Colecția Palgrave Macmillan
Seria Central Issues in Contemporary Economic Theory and Policy

Locul publicării:London, United Kingdom

Cuprins

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