Tax harmonization in the European Community : Policy Issues and Analysis /

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than origninally envisaged. This...

Full description

Bibliographic Details
Main Author:	Kopits, George
Corporate Author:	International Monetary Fund
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1992
Series:	IMF eLibrary Occasional Papers ; Occasional Paper No. 94 Occasional Papers; Occasional Paper ; No. 1992/004
Subjects:	Fiscal policy > European Economic Community countries Taxation > European Economic Community countries Accelerated depreciation Aggregate demand Alcohol consumption Alcohol content Alcohol taxation Alcohol Alcoholic beverages Alcoholic drinks Alcoholic Amount of tax Average unemployment Benefit taxation Border tax Border taxes Budget allocations Budget constraint Budget deficit Budget deficits Budgetary impact Budgetary implications Capital accumulation Capital income taxation Capital investment Capital stock per worker Capital stock Capital tax Capital taxes Capital-importing countries Cigarette consumption Cigarette tax Cigarette taxes Cigarette Cigarettes Commodity taxation Company income tax Consumption tax Corporate income tax base Corporate income tax Corporate income taxation Corporate income taxes Corporate tax base Corporate tax burden Corporate tax liability Corporate tax payments Corporate tax rate Corporate tax rates Corporate tax systems Corporate tax Corporate taxation Corporate taxes Corporation income tax Corporation tax Cost of capital Credit markets Debt service Depreciation allowances Direct investment Direct tax Direct taxation Direct taxes Dividend payments Dividend taxation Domestic indirect taxes Domestic investment Domestic tax base Domestic tax Domestic taxation Domestic taxes Double taxation treaties Double taxation Effect of taxation Effective tax rates Effects of tax policy Effects of taxation Effects of taxes Employment Energy taxes Entitlement Excise duties Excise duty Excise revenue Excise tax Excise taxes Federal fiscal policy Federal tax Federal taxes Fiscal action Fiscal affairs department Fiscal affairs Fiscal autonomy Fiscal barriers Fiscal benefits Fiscal conditions Fiscal considerations Fiscal consolidation Fiscal controls Fiscal convergence Fiscal documentation Fiscal equalization Fiscal equity Fiscal externalities Fiscal federalism Fiscal frontiers Fiscal harmonization Fiscal impact Fiscal incentives for investment Fiscal incentives Fiscal independence Fiscal indicators Fiscal measures Fiscal mobility Fiscal performance Fiscal policies Fiscal policy Fiscal powers Fiscal resources Fiscal rules Fiscal sovereignty Fiscal stance Fiscal structure Fiscal studies Fiscal system Fiscal variables Fixed capital Foreign capital Foreign direct investment Foreign investment Foreign shareholders Foreign tax credit Foreign tax rate Foreign tax rates Foreign tax Foreign taxes Foreign-source income Form of taxation Fuel taxation Government budget deficit Government budget Government expenditure Government expenditures Government revenue Government spending Government tax revenue High tax rates High-tax countries High-tax jurisdictions Higher tax rates Home country Income effect Income groups Income tax rate Income tax rates Income taxes Increase in consumption Indirect tax Indirect taxation Indirect taxes Individual income tax Industrial employment Input taxes Institutional investors Interest expenditure Interest income Interest payments Intergovernmental transfers International double taxation International tax International taxation Investment decisions Investment expenditures Investment flows Investment grants Investment income Investment tax credit Investment tax credits Investors Level of taxation Local taxes Long-term unemployment Low unemployment Low-tax countries Low-tax jurisdictions Lower tax rates Marginal tax rate Marginal tax rates Motor vehicle taxes Municipal taxes Mutual funds National budget National tax journal National tax systems National taxes National unemployment rate National unemployment Nominal interest rates Optimal tax Optimal taxation approach Optimal taxation Percent tax rate Personal income tax Personal income taxes Personal taxes Presumptive income tax Product tax Property taxes Public debt Public expenditure Public expenditures Public finance Public finances Public spending Pure alcohol Rate of return Rate of tax Rates of return Reduction in tax Regional tax Regional unemployment Retail sales tax Retained earnings Revenue collection Risk premium Sales tax revenue Sales tax Sales taxation Sales taxes Self-employment initiatives Self-employment Single tax rate Skilled labor Social safety net Social security State budgets State corporation income tax State taxes Statutory tax rate Structural adjustment Substitution effect Tax accounting Tax adjustment Tax administration Tax administrations Tax advantages Tax arrangements Tax assignment Tax authorities Tax authority Tax avoidance Tax base Tax bases Tax benefits Tax burden Tax burdens Tax change Tax changes Tax collection Tax collections Tax competition Tax compliance costs Tax compliance Tax conditions Tax coordination Tax countries Tax credit Tax credits Tax deductible Tax deduction Tax deferral Tax distortions Tax enforcement Tax evasion Tax exemption Tax harmonization Tax haven Tax havens Tax incentives Tax incidence Tax incomes Tax individual Tax instruments Tax journal Tax liabilities Tax liability Tax morality Tax on capital gains Tax on capital Tax on dividends Tax payments Tax planning Tax policy Tax profits Tax purposes Tax rate changes Tax rate Tax rates of return Tax rates Tax receipts Tax reform Tax reforms Tax refunds Tax return Tax returns Tax revenue Tax revenues Tax savings Tax shifting Tax structure Tax structures Tax system Tax systems Tax treatment Tax wedge Taxable capacity Taxable income Taxable profits Taxation of capital income Taxation of income Taxation of labor Taxation Taxes on capital Taxes on income Taxpayer identification Tobacco consumption Tobacco Total tax burden Total tax revenue Unemployed person Unemployed Unemployment insurance Unemployment rate Unemployment rates Unemployment Uniform tax rate Uniform tax Unitary taxation Value-added taxes Vat rate Vat receipts Vat revenue Welfare benefits Youth unemployment Business Taxes and Subsidies Corporate & business tax Corporate Taxation Corporations Income tax Labor Labour Macroeconomics Macroeconomics: Consumption National accounts Personal Income and Other Nonbusiness Taxes and Subsidies Personal Income, Wealth, and Their Distributions Personal income Public Finance Public finance & taxation Saving Spendings tax Tax administration and procedure Taxation, Subsidies, and Revenue: General Taxes Value-added tax Wealth income economics Belgium Denmark France Germany Greece Grenada Ireland Italy Luxembourg Netherlands Portugal Spain United Kingdom

Internet

This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.

Tax harmonization in the European Community : Policy Issues and Analysis /

Internet

Similar Items