Commodity tax harmonization in the European Community: a general equilibrium analysis of tax policy options in the internal market
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Heidelberg
Physica-Verl.
1993
|
| Schriftenreihe: | Studies in contemporary economics
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 216 S. graph. Darst. |
| ISBN: | 3790807141 0387914617 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV008173581 | ||
| 003 | DE-604 | ||
| 005 | 20170328 | ||
| 007 | t | ||
| 008 | 930809s1993 gw d||| m||| 00||| eng d | ||
| 016 | 7 | |a 931250404 |2 DE-101 | |
| 020 | |a 3790807141 |9 3-7908-0714-1 | ||
| 020 | |a 0387914617 |9 0-387-91461-7 | ||
| 035 | |a (OCoLC)29822005 | ||
| 035 | |a (DE-599)BVBBV008173581 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c DE | ||
| 049 | |a DE-19 |a DE-739 |a DE-355 |a DE-703 |a DE-473 |a DE-384 |a DE-945 |a DE-12 |a DE-M124 |a DE-M382 |a DE-521 |a DE-188 | ||
| 050 | 0 | |a HJ5715.E95H38 1993 | |
| 082 | 0 | |a 336.20094 |b H292c |2 20 | |
| 084 | |a PP 6375 |0 (DE-625)138681:283 |2 rvk | ||
| 084 | |a QL 418 |0 (DE-625)141719: |2 rvk | ||
| 084 | |a QL 470 |0 (DE-625)141729: |2 rvk | ||
| 084 | |a QL 641 |0 (DE-625)141751: |2 rvk | ||
| 084 | |a QM 420 |0 (DE-625)141792: |2 rvk | ||
| 084 | |a 19 |2 sdnb | ||
| 084 | |a WIR 285f |2 stub | ||
| 084 | |a 17 |2 sdnb | ||
| 100 | 1 | |a Haufler, Andreas |d 1961- |e Verfasser |0 (DE-588)111908434 |4 aut | |
| 245 | 1 | 0 | |a Commodity tax harmonization in the European Community |b a general equilibrium analysis of tax policy options in the internal market |c Andreas Haufler |
| 264 | 1 | |a Heidelberg |b Physica-Verl. |c 1993 | |
| 300 | |a XII, 216 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Studies in contemporary economics | |
| 502 | |a Zugl.: Konstanz, Univ., Diss., 1992 | ||
| 610 | 1 | 4 | |a Europäische Union |
| 610 | 2 | 7 | |a Europäische Gemeinschaften |0 (DE-588)35439-9 |2 gnd |9 rswk-swf |
| 650 | 7 | |a BTW |2 gtt | |
| 650 | 7 | |a Economisch evenwicht |2 gtt | |
| 650 | 7 | |a Economische analyse |2 gtt | |
| 650 | 7 | |a Europese Unie |2 gtt | |
| 650 | 4 | |a Taxation of articles of consumption -- European Economic Community countries | |
| 650 | 0 | 7 | |a Innergemeinschaftlicher Handel |0 (DE-588)4248349-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Besteuerungsprinzip |0 (DE-588)4203135-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Umsatzsteuer |0 (DE-588)4038416-0 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Europäische Gemeinschaften. Mitgliedsstaaten | |
| 651 | 7 | |a Europäische Gemeinschaften |x Mitgliedsstaaten |0 (DE-588)4058392-2 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Europäische Gemeinschaften |0 (DE-588)35439-9 |D b |
| 689 | 0 | 1 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |D s |
| 689 | 0 | 2 | |a Umsatzsteuer |0 (DE-588)4038416-0 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Europäische Gemeinschaften |0 (DE-588)35439-9 |D b |
| 689 | 1 | 1 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |D s |
| 689 | 1 | |5 DE-604 | |
| 689 | 2 | 0 | |a Europäische Gemeinschaften |x Mitgliedsstaaten |0 (DE-588)4058392-2 |D g |
| 689 | 2 | 1 | |a Umsatzsteuer |0 (DE-588)4038416-0 |D s |
| 689 | 2 | 2 | |a Innergemeinschaftlicher Handel |0 (DE-588)4248349-9 |D s |
| 689 | 2 | 3 | |a Besteuerungsprinzip |0 (DE-588)4203135-7 |D s |
| 689 | 2 | 4 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |D s |
| 689 | 2 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005393704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-005393704 | ||
Datensatz im Suchindex
| _version_ | 1804122557848223744 |
|---|---|
| adam_text | Contents
Introduction 1
1 The Policy Setting 7
1.1 Basic Concepts of International Taxation 7
1.2 The Harmonization Process in the EC 11
1.2.1 Value Added Taxation with Border Controls 11
1.2.2 Value Added Taxation in the Internal Market 15
1.3 Feasible International Tax Principles 21
2 Theoretical Aspects 29
2.1 Introduction: Domestic Taxes and Foreign Trade 29
2.2 Trade Distortions vs. Domestic Efficiency 32
2.3 Fiscal vs. Political Externalities 35
2.4 Optimal Taxation vs. Tax Reform Analysis 41
2.5 Application to EC Policy Issues 43
3 A Dual General Equilibrium EVamework 47
3.1 The Trade Model and its Assumptions 47
3.2 Dual Functions and their Properties 49
3.3 Introducing General Commodity Taxes 53
3.4 General Tax Principles 56
3.4.1 General Destination Principle 56
3.4.2 General Origin Principle 57
viii
4 Restricted Destination Principle 59
4.1 The Two Country Model 59
4.2 Tax Reform and Terms of Trade Changes 63
4.3 Introducing Changes in the Tax Base 68
4.4 Global Welfare Effects of Tax Reform 73
5 Restricted Origin Principle 77
5.1 The Three Country Model 77
5.2 Tax Reform in the Small Union Case 82
5.2.1 The Basic Trade Pattern 83
5.2.2 Alternative Trade Patterns 86
5.3 Tax Reform with Endogenous World Prices 90
5.3.1 Simplifying Assumptions 91
5.3.2 Relative Price Effects 93
5.3.3 National Welfare Effects 98
5.4 Supplement: Trade Deflection 102
5.5 Summary: The Limitations of Theoretical Analysis 104
6 Alternative Tax Principles: A Numerical Comparison 107
6.1 The Empirical Model 109
6.2 The Data Base Ill
6.2.1 Deriving the Benchmark Data Set Ill
6.2.2 Functional Forms and Elasticity Estimates 117
6.3 Simulation Results for Homogeneous Goods 119
6.3.1 Measuring Welfare Change 119
6.3.2 Welfare Effects of a Switch in the Tax Base 121
6.3.3 Welfare Effects of a Change in Tax Rates 125
6.3.4 Overall Effects of a Change in the Tax Principle 130
6.3.5 Sensitivity Analysis 131
6.4 Extending the Model: Differentiated Goods 133
6.4.1 Changes in the Model and the Data Base 133
ix
6.4.2 Simulation Results for Differentiated Goods 138
6.5 A Second Best Tax Principle for the EC 144
7 Tax Rate Harmonization 147
7.1 Public Goods in the Dual Framework 148
7.2 Heterogeneous Preferences for Public Goods 151
7.3 Tax Competition and Public Good Supply 160
7.3.1 Tax Reform in One Country 160
7.3.2 Alternative Views of Government Behavior 167
7.3.3 A Brief Survey of Empirical Results 172
7.4 Optimal Tax Rate Harmonization in the EC 175
8 Summary and Outlook 179
8.1 Summary: Evaluating the Policy Choices 179
8.1.1 Results of the Study 179
8.1.2 Welfare Analysis and International Tax Policy 183
8.2 Outlook: International Capital Movements 185
Appendix 189
Appendix A: Derivation of Selected Equations 189
Appendix B: MPS/GE Simulation Results 195
Appendix C: List of Symbols Used 201
Bibliography 203
List of Tables
1.1 Principles for International Commodity Taxation (Single Stage Tax) . 8
1.2 Comparison of International Tax Principles (Multi Stage Tax) .... 11
1.3 Value Added Tax Rates in EC Member States (1987) 15
1.4 Tax Revenues in EC Member States 17
1.5 Effects of Alternative Second Best Tax Principles 27
2.1 Trade Distortions and Heterogeneous Preferences 35
2.2 Fiscal vs. Political Externalities 40
4.1 Restricted Destination Principle and Trade Policies 63
4.2 Welfare Effects under the Restricted Destination Principle 73
5.1 Welfare Effects under the Restricted Origin Principle (I) 90
5.2 Relative Price Effects under the Restricted Origin Principle 98
5.3 Welfare Effects under the Restricted Origin Principle (II) 101
6.1 Gross Domestic Product by Region (1987) 112
6.2 National Accounting Classification of Goods 113
6.3 International Trade Classification of Goods 113
6.4 Benchmark Data Set: Homogeneous Goods (1987) 115
6.5 Input Coefficients by Sector and Region 116
6.6 Substitution Elasticities in Single Stage Functions 118
6.7 Homogeneous Goods (I): Switch in Tax Base (bill. US $) 124
6.8 Homogeneous Goods (II): Change in Tax Rates (bill. US $) 128
6.9 Homogeneous Goods (III): Overall Welfare Effects 130
6.10 Change in Tax Rates Sensitivity Analysis (ac 0.1) 132
xii
6.11 Benchmark Data Set: Differentiated Goods (1987) 135
6.12 Substitution Elasticities in Nested Utility Functions 137
6.13 Differentiated Goods (I): Switch in Tax Base (bill. US $) 138
6.14 Differentiated Goods (II): Change in Tax Rates (bill. US $) 140
6.15 Differentiated Goods (III): Overall Welfare Effects 142
7.1 Global Welfare Effects and Preferences for Public Goods 157
7.2 National Welfare Effects with Public Goods 166
List of Figures
1.1 Taxation of Trade under the Restricted Destination Principle 23
1.2 Taxation of Trade under the Restricted Origin Principle 26
2.1 Externalities in Government Relations 36
4.1 Terms of Trade Effects of a Tax Change 67
4.2 Tax Base and Terms of Trade Effects of a Tax Change 72
5.1 The Basic Trade Pattern (I) 79
5.2 Symmetric Trade Pattern (II) 86
5.3 Asymmetric Trade Pattern (III) 87
5.4 Trade Flows with Deflection 103
6.1 The Basic Trade Pattern 110
6.2 Welfare Effects of a Switch in the Tax Base 122
6.3 Welfare Effects of a Change in Tax Rates 126
7.1 Costs and Benefits of Public Goods in a First Best Setting 150
7.2 Tax Rate Harmonization with Heterogeneous Preferences 159
7.3 Fiscal vs. Political Externalities and Public Good Supply 172
|
| any_adam_object | 1 |
| author | Haufler, Andreas 1961- |
| author_GND | (DE-588)111908434 |
| author_facet | Haufler, Andreas 1961- |
| author_role | aut |
| author_sort | Haufler, Andreas 1961- |
| author_variant | a h ah |
| building | Verbundindex |
| bvnumber | BV008173581 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ5715 |
| callnumber-raw | HJ5715.E95H38 1993 |
| callnumber-search | HJ5715.E95H38 1993 |
| callnumber-sort | HJ 45715 E95 H38 41993 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | PP 6375 QL 418 QL 470 QL 641 QM 420 |
| classification_tum | WIR 285f |
| ctrlnum | (OCoLC)29822005 (DE-599)BVBBV008173581 |
| dewey-full | 336.20094 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.20094 |
| dewey-search | 336.20094 |
| dewey-sort | 3336.20094 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03289nam a2200769 c 4500</leader><controlfield tag="001">BV008173581</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170328 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">930809s1993 gw d||| m||| 00||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">931250404</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3790807141</subfield><subfield code="9">3-7908-0714-1</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0387914617</subfield><subfield code="9">0-387-91461-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)29822005</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV008173581</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">DE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-945</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-M124</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ5715.E95H38 1993</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.20094</subfield><subfield code="b">H292c</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 6375</subfield><subfield code="0">(DE-625)138681:283</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 418</subfield><subfield code="0">(DE-625)141719:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 470</subfield><subfield code="0">(DE-625)141729:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 641</subfield><subfield code="0">(DE-625)141751:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QM 420</subfield><subfield code="0">(DE-625)141792:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">19</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">WIR 285f</subfield><subfield code="2">stub</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">17</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Haufler, Andreas</subfield><subfield code="d">1961-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)111908434</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Commodity tax harmonization in the European Community</subfield><subfield code="b">a general equilibrium analysis of tax policy options in the internal market</subfield><subfield code="c">Andreas Haufler</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Heidelberg</subfield><subfield code="b">Physica-Verl.</subfield><subfield code="c">1993</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 216 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Studies in contemporary economics</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Konstanz, Univ., Diss., 1992</subfield></datafield><datafield tag="610" ind1="1" ind2="4"><subfield code="a">Europäische Union</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="0">(DE-588)35439-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BTW</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Economisch evenwicht</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Economische analyse</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Europese Unie</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation of articles of consumption -- European Economic Community countries</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Innergemeinschaftlicher Handel</subfield><subfield code="0">(DE-588)4248349-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Besteuerungsprinzip</subfield><subfield code="0">(DE-588)4203135-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Umsatzsteuer</subfield><subfield code="0">(DE-588)4038416-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Europäische Gemeinschaften. Mitgliedsstaaten</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="x">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4058392-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="0">(DE-588)35439-9</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Umsatzsteuer</subfield><subfield code="0">(DE-588)4038416-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="0">(DE-588)35439-9</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="x">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4058392-2</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="2" ind2="1"><subfield code="a">Umsatzsteuer</subfield><subfield code="0">(DE-588)4038416-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="2"><subfield code="a">Innergemeinschaftlicher Handel</subfield><subfield code="0">(DE-588)4248349-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="3"><subfield code="a">Besteuerungsprinzip</subfield><subfield code="0">(DE-588)4203135-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="4"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005393704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-005393704</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten (DE-588)4058392-2 gnd |
| geographic_facet | Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten |
| id | DE-604.BV008173581 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:15:47Z |
| institution | BVB |
| isbn | 3790807141 0387914617 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005393704 |
| oclc_num | 29822005 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-703 DE-473 DE-BY-UBG DE-384 DE-945 DE-12 DE-M124 DE-M382 DE-521 DE-188 |
| owner_facet | DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-703 DE-473 DE-BY-UBG DE-384 DE-945 DE-12 DE-M124 DE-M382 DE-521 DE-188 |
| physical | XII, 216 S. graph. Darst. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Physica-Verl. |
| record_format | marc |
| series2 | Studies in contemporary economics |
| spelling | Haufler, Andreas 1961- Verfasser (DE-588)111908434 aut Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market Andreas Haufler Heidelberg Physica-Verl. 1993 XII, 216 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in contemporary economics Zugl.: Konstanz, Univ., Diss., 1992 Europäische Union Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf BTW gtt Economisch evenwicht gtt Economische analyse gtt Europese Unie gtt Taxation of articles of consumption -- European Economic Community countries Innergemeinschaftlicher Handel (DE-588)4248349-9 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Besteuerungsprinzip (DE-588)4203135-7 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten (DE-588)4058392-2 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Gemeinschaften (DE-588)35439-9 b Steuerharmonisierung (DE-588)4125519-7 s Umsatzsteuer (DE-588)4038416-0 s DE-604 Europäische Gemeinschaften Mitgliedsstaaten (DE-588)4058392-2 g Innergemeinschaftlicher Handel (DE-588)4248349-9 s Besteuerungsprinzip (DE-588)4203135-7 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005393704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Haufler, Andreas 1961- Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market Europäische Union Europäische Gemeinschaften (DE-588)35439-9 gnd BTW gtt Economisch evenwicht gtt Economische analyse gtt Europese Unie gtt Taxation of articles of consumption -- European Economic Community countries Innergemeinschaftlicher Handel (DE-588)4248349-9 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Besteuerungsprinzip (DE-588)4203135-7 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)35439-9 (DE-588)4248349-9 (DE-588)4125519-7 (DE-588)4203135-7 (DE-588)4038416-0 (DE-588)4058392-2 (DE-588)4113937-9 |
| title | Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market |
| title_auth | Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market |
| title_exact_search | Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market |
| title_full | Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market Andreas Haufler |
| title_fullStr | Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market Andreas Haufler |
| title_full_unstemmed | Commodity tax harmonization in the European Community a general equilibrium analysis of tax policy options in the internal market Andreas Haufler |
| title_short | Commodity tax harmonization in the European Community |
| title_sort | commodity tax harmonization in the european community a general equilibrium analysis of tax policy options in the internal market |
| title_sub | a general equilibrium analysis of tax policy options in the internal market |
| topic | Europäische Union Europäische Gemeinschaften (DE-588)35439-9 gnd BTW gtt Economisch evenwicht gtt Economische analyse gtt Europese Unie gtt Taxation of articles of consumption -- European Economic Community countries Innergemeinschaftlicher Handel (DE-588)4248349-9 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Besteuerungsprinzip (DE-588)4203135-7 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Europäische Union Europäische Gemeinschaften BTW Economisch evenwicht Economische analyse Europese Unie Taxation of articles of consumption -- European Economic Community countries Innergemeinschaftlicher Handel Steuerharmonisierung Besteuerungsprinzip Umsatzsteuer Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005393704&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hauflerandreas commoditytaxharmonizationintheeuropeancommunityageneralequilibriumanalysisoftaxpolicyoptionsintheinternalmarket |