Cover Tax harmonization in the European Community
Tax harmonization in the European Community
Policy Issues and Analysis
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Abstract

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.

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Author:
Mr. George Kopits
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Series:
Occasional Papers
Publisher:
International Monetary Fund
Language:
English
Publication Date:
15 Mar 1992
DOI:
https://doi.org/10.5089/9781557752253.084
ISBN:
9781557752253
ISSN:
0251-6365
Pages:
123
Keywords:
OP; member country; financial asset; excise duty; ESF commitment; EC member country; ERDF country range; value-added tax; Value-added tax; Tax harmonization; Corporate income tax; Corporate taxes; Personal income; Global; Europe; Northern Europe; Eastern Europe; North Africa
Legal-disclaimer:
The views expressed in this book are those of the authors and should not be reported as or attributed to the International Monetary Fund, its Executive Board, or the governments of any of its member countries.
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