Franklin

Tax harmonization in the European Community [electronic resource] : Policy Issues and Analysis, Kopits, George.

Author/Creator:
Kopits, George.
Publication:
Washington, D.C. : International Monetary Fund, 1992.
Series:
IMF eLibrary
Occasional Papers; Occasional Paper No. 94.
Occasional Papers; Occasional Paper No. 94
Format/Description:
Government document
Book
1 online resource (123 p.)
Local subjects:
Accelerated depreciation. (search)
Aggregate demand. (search)
Alcohol. (search)
Alcohol consumption. (search)
Alcohol content. (search)
Alcohol taxation. (search)
Alcoholic. (search)
Alcoholic beverages. (search)
Alcoholic drinks. (search)
Amount of tax. (search)
Average unemployment. (search)
Benefit taxation. (search)
Border tax. (search)
Border taxes. (search)
Budget allocations. (search)
Budget constraint. (search)
Budget deficit. (search)
Budget deficits. (search)
Budgetary impact. (search)
Budgetary implications. (search)
Capital accumulation. (search)
Capital income taxation. (search)
Capital investment. (search)
Capital stock. (search)
Capital stock per worker. (search)
Capital tax. (search)
Capital taxes. (search)
Capital-importing countries. (search)
Cigarette. (search)
Cigarette consumption. (search)
Cigarette tax. (search)
Cigarette taxes. (search)
Cigarettes. (search)
Commodity taxation. (search)
Company income tax. (search)
Consumption tax. (search)
Corporate income tax. (search)
Corporate income tax base. (search)
Corporate income taxation. (search)
Corporate income taxes. (search)
Corporate tax. (search)
Corporate tax base. (search)
Corporate tax burden. (search)
Corporate tax liability. (search)
Corporate tax payments. (search)
Corporate tax rate. (search)
Corporate tax rates. (search)
Corporate tax systems. (search)
Corporate taxation. (search)
Corporate taxes. (search)
Corporation income tax. (search)
Corporation tax. (search)
Cost of capital. (search)
Credit markets. (search)
Debt service. (search)
Depreciation allowances. (search)
Direct investment. (search)
Direct tax. (search)
Direct taxation. (search)
Direct taxes. (search)
Dividend payments. (search)
Dividend taxation. (search)
Domestic indirect taxes. (search)
Domestic investment. (search)
Domestic tax. (search)
Domestic tax base. (search)
Domestic taxation. (search)
Domestic taxes. (search)
Double taxation. (search)
Double taxation treaties. (search)
Effect of taxation. (search)
Effective tax rates. (search)
Effects of tax policy. (search)
Effects of taxation. (search)
Effects of taxes. (search)
Employment. (search)
Energy taxes. (search)
Entitlement. (search)
Excise duties. (search)
Excise duty. (search)
Excise revenue. (search)
Excise tax. (search)
Excise taxes. (search)
Federal fiscal policy. (search)
Federal tax. (search)
Federal taxes. (search)
Fiscal action. (search)
Fiscal affairs. (search)
Fiscal affairs department. (search)
Fiscal autonomy. (search)
Fiscal barriers. (search)
Fiscal benefits. (search)
Fiscal conditions. (search)
Fiscal considerations. (search)
Fiscal consolidation. (search)
Fiscal controls. (search)
Fiscal convergence. (search)
Fiscal documentation. (search)
Fiscal equalization. (search)
Fiscal equity. (search)
Fiscal externalities. (search)
Fiscal federalism. (search)
Fiscal frontiers. (search)
Fiscal harmonization. (search)
Fiscal impact. (search)
Fiscal incentives. (search)
Fiscal incentives for investment. (search)
Fiscal independence. (search)
Fiscal indicators. (search)
Fiscal measures. (search)
Fiscal mobility. (search)
Fiscal performance. (search)
Fiscal policies. (search)
Fiscal policy. (search)
Fiscal powers. (search)
Fiscal resources. (search)
Fiscal rules. (search)
Fiscal sovereignty. (search)
Fiscal stance. (search)
Fiscal structure. (search)
Fiscal studies. (search)
Fiscal system. (search)
Fiscal variables. (search)
Fixed capital. (search)
Foreign capital. (search)
Foreign direct investment. (search)
Foreign investment. (search)
Foreign shareholders. (search)
Foreign tax. (search)
Foreign tax credit. (search)
Foreign tax rate. (search)
Foreign tax rates. (search)
Foreign taxes. (search)
Foreign-source income. (search)
Form of taxation. (search)
Fuel taxation. (search)
Government budget. (search)
Government budget deficit. (search)
Government expenditure. (search)
Government expenditures. (search)
Government revenue. (search)
Government spending. (search)
Government tax revenue. (search)
High tax rates. (search)
High-tax countries. (search)
High-tax jurisdictions. (search)
Higher tax rates. (search)
Home country. (search)
Income effect. (search)
Income groups. (search)
Income tax rate. (search)
Income tax rates. (search)
Income taxes. (search)
Increase in consumption. (search)
Indirect tax. (search)
Indirect taxation. (search)
Indirect taxes. (search)
Individual income tax. (search)
Industrial employment. (search)
Input taxes. (search)
Institutional investors. (search)
Interest expenditure. (search)
Interest income. (search)
Interest payments. (search)
Intergovernmental transfers. (search)
International double taxation. (search)
International tax. (search)
International taxation. (search)
Investment decisions. (search)
Investment expenditures. (search)
Investment flows. (search)
Investment grants. (search)
Investment income. (search)
Investment tax credit. (search)
Investment tax credits. (search)
Investors. (search)
Level of taxation. (search)
Local taxes. (search)
Long-term unemployment. (search)
Low unemployment. (search)
Low-tax countries. (search)
Low-tax jurisdictions. (search)
Lower tax rates. (search)
Marginal tax rate. (search)
Marginal tax rates. (search)
Motor vehicle taxes. (search)
Municipal taxes. (search)
Mutual funds. (search)
National budget. (search)
National tax journal. (search)
National tax systems. (search)
National taxes. (search)
National unemployment. (search)
National unemployment rate. (search)
Nominal interest rates. (search)
Optimal tax. (search)
Optimal taxation. (search)
Optimal taxation approach. (search)
Percent tax rate. (search)
Personal income tax. (search)
Personal income taxes. (search)
Personal taxes. (search)
Presumptive income tax. (search)
Product tax. (search)
Property taxes. (search)
Public debt. (search)
Public expenditure. (search)
Public expenditures. (search)
Public finance. (search)
Public finances. (search)
Public spending. (search)
Pure alcohol. (search)
Rate of return. (search)
Rate of tax. (search)
Rates of return. (search)
Reduction in tax. (search)
Regional tax. (search)
Regional unemployment. (search)
Retail sales tax. (search)
Retained earnings. (search)
Revenue collection. (search)
Risk premium. (search)
Sales tax. (search)
Sales tax revenue. (search)
Sales taxation. (search)
Sales taxes. (search)
Self-employment. (search)
Self-employment initiatives. (search)
Single tax rate. (search)
Skilled labor. (search)
Social safety net. (search)
Social security. (search)
State budgets. (search)
State corporation income tax. (search)
State taxes. (search)
Statutory tax rate. (search)
Structural adjustment. (search)
Substitution effect. (search)
Tax accounting. (search)
Tax adjustment. (search)
Tax administration. (search)
Tax administrations. (search)
Tax advantages. (search)
Tax arrangements. (search)
Tax assignment. (search)
Tax authorities. (search)
Tax authority. (search)
Tax avoidance. (search)
Tax base. (search)
Tax bases. (search)
Tax benefits. (search)
Tax burden. (search)
Tax burdens. (search)
Tax change. (search)
Tax changes. (search)
Tax collection. (search)
Tax collections. (search)
Tax competition. (search)
Tax compliance. (search)
Tax compliance costs. (search)
Tax conditions. (search)
Tax coordination. (search)
Tax countries. (search)
Tax credit. (search)
Tax credits. (search)
Tax deductible. (search)
Tax deduction. (search)
Tax deferral. (search)
Tax distortions. (search)
Tax enforcement. (search)
Tax evasion. (search)
Tax exemption. (search)
Tax harmonization. (search)
Tax haven. (search)
Tax havens. (search)
Tax incentives. (search)
Tax incidence. (search)
Tax incomes. (search)
Tax individual. (search)
Tax instruments. (search)
Tax journal. (search)
Tax liabilities. (search)
Tax liability. (search)
Tax morality. (search)
Tax on capital. (search)
Tax on capital gains. (search)
Tax on dividends. (search)
Tax payments. (search)
Tax planning. (search)
Tax policy. (search)
Tax profits. (search)
Tax purposes. (search)
Tax rate. (search)
Tax rate changes. (search)
Tax rates. (search)
Tax rates of return. (search)
Tax receipts. (search)
Tax reform. (search)
Tax reforms. (search)
Tax refunds. (search)
Tax return. (search)
Tax returns. (search)
Tax revenue. (search)
Tax revenues. (search)
Tax savings. (search)
Tax shifting. (search)
Tax structure. (search)
Tax structures. (search)
Tax system. (search)
Tax systems. (search)
Tax treatment. (search)
Tax wedge. (search)
Taxable capacity. (search)
Taxable income. (search)
Taxable profits. (search)
Taxation. (search)
Taxation of capital income. (search)
Taxation of income. (search)
Taxation of labor. (search)
Taxes on capital. (search)
Taxes on income. (search)
Taxpayer identification. (search)
Tobacco. (search)
Tobacco consumption. (search)
Total tax burden. (search)
Total tax revenue. (search)
Unemployed. (search)
Unemployed person. (search)
Unemployment. (search)
Unemployment insurance. (search)
Unemployment rate. (search)
Unemployment rates. (search)
Uniform tax. (search)
Uniform tax rate. (search)
Unitary taxation. (search)
Value-added taxes. (search)
Vat rate. (search)
Vat receipts. (search)
Vat revenue. (search)
Welfare benefits. (search)
Youth unemployment. (search)
Belgium. (search)
Denmark. (search)
France. (search)
Germany. (search)
Greece. (search)
Grenada. (search)
Ireland. (search)
Italy. (search)
Luxembourg. (search)
Netherlands. (search)
Portugal. (search)
Spain. (search)
United Kingdom. (search)
Summary:
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 study considers these issues and examines the case for harmonizing taxation of commodities and capital income in the single European market; principles of international taxation; the impact of harmonizing value-added taxes; and EC Structural Funds.
Notes:
Description based on print version record.
Contributor:
Kopits, George.
Other format:
Print Version:
ISBN:
1557752257:
9781557752253
ISSN:
0251-6365
Publisher Number:
10.5089/9781557752253.084
Access Restriction:
Restricted for use by site license.
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