Do we need tax harmonization in the EU?:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Kiel
Inst. für Weltwirtschaft
1999
|
| Series: | Kieler Arbeitspapiere
916 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 26 S. graph. Darst. |
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Tableof Contents
A. Tax Rate Differences in Europe — an Overview *
B. Is VAT Rate Harmonization Necessary? 5
1. The Main Klements of Value added Taxation 2. Is (he Integration of Markets Impeded by Tax Rate
Differentials? 6
C. Does Harmonization of Capital Income Taxes Make Sense? 10
1. The Problem 10
2. The Theoretical Background of the Harmonization Argument 1 •
3. What Happened to Corporate Income Taxation? 13
4. Germany: A Special Case 5. The Arguments Against Harmonization 6. Harmonization of Taxes on Interest Income in the EU? I). Concluding Remarks 24
ßihliography |
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| indexdate | 2025-01-02T09:14:42Z |
| institution | BVB |
| language | English |
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| physical | 26 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Inst. für Weltwirtschaft |
| record_format | marc |
| series | Kieler Arbeitspapiere |
| series2 | Kieler Arbeitspapiere |
| spelling | Boss, Alfred Verfasser aut Do we need tax harmonization in the EU? by Alfred Boss Kiel Inst. für Weltwirtschaft 1999 26 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Kieler Arbeitspapiere 916 Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Steuerharmonisierung (DE-588)4125519-7 s DE-604 Kieler Arbeitspapiere 916 (DE-604)BV000000922 916 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008516154&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Boss, Alfred Do we need tax harmonization in the EU? Kieler Arbeitspapiere Europäische Union (DE-588)5098525-5 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4125519-7 |
| title | Do we need tax harmonization in the EU? |
| title_auth | Do we need tax harmonization in the EU? |
| title_exact_search | Do we need tax harmonization in the EU? |
| title_full | Do we need tax harmonization in the EU? by Alfred Boss |
| title_fullStr | Do we need tax harmonization in the EU? by Alfred Boss |
| title_full_unstemmed | Do we need tax harmonization in the EU? by Alfred Boss |
| title_short | Do we need tax harmonization in the EU? |
| title_sort | do we need tax harmonization in the eu |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
| topic_facet | Europäische Union Steuerharmonisierung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008516154&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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