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I Overview

I Overview »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

The Single European Act of 1987 represents perhaps the most significant step toward European economic integration since the creation of the EC three decades earlier. In accordance with and building upon the...

II Taxes on Commodities: A Survey

II Taxes on Commodities: A Survey »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

This chapter investigates the main economic issues relating to harmonization and coordination of commodity taxation. A review of theoretical considerations is followed by a discussion of past trends and curr...

III Taxes on Capital Income: A Survey

III Taxes on Capital Income: A Survey »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

This chapter surveys the international taxation of income from capital and the measures and proposals for its harmonization in the EC, with particular attention to the taxation of corporate income and of fin...

IV Corporate Tax Harmonization and Capital Allocation

IV Corporate Tax Harmonization and Capital Allocation »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Economic theory suggests that high tax rates on income from capital are likely to discourage capital formation and that differences in tax burdens across countries can be expected to induce an inefficient al...

Tax harmonization in the European Community
			: Policy Issues and Analysis

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

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...

Back Matter

Back Matter »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

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...

Front Matter

Front Matter »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

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...

V An Analysis of the EC Structural Funds

V An Analysis of the EC Structural Funds »

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

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

The EC Structural Funds comprise the European Social Fund (ESF), the European Regional Development Fund (ERDF), and the Guidance component of the European Agricultural Guidance and Guarantee Fund (EAGGF) (Ta...