Overview

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?

Full Product Details

Author:   Mario Baldassarri ,  Paolo Roberti
Publisher:   Palgrave Macmillan
Imprint:   Palgrave Macmillan
Dimensions:   Width: 15.50cm , Height: 2.70cm , Length: 23.50cm
Weight:   0.613kg
ISBN:  

9780333610664

ISBN 10:   0333610660
Pages:   299
Publication Date:   07 January 1994
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

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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