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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...

Fiscal Policies in Economies in Transition

Fiscal Policies in Economies in Transition »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

DOI: http://dx.doi.org/10.5089/9781557751911.071

ISBN: 9781557751911

Keywords: tax administration, taxation, tax reform, tax system, vat

The collapse of central economic planning in many countries and the breakup of the Soviet Union have put into disarray systems of government revenues and expenditures in those countries. This collection of 16 pape...

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

1 Of these, all except about 50 measures have been adopted a year before the deadline. In addition, by the end of 1991, agreement was reached in Maastricht on the E...

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

Chapter III, this issue is particularly relevant to the EC because the drive to remove all barriers to the free flow of goods, labor, and capital under the Single European Act will fully expose...

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

Table 32). Although the cost of the Common Agricultural Policy (CAP)—the guarantee part of the EAGGF—dominates the EC budget, Structural Fund disbursements have become increasingly important in...

Part II Revenue

Part II Revenue »

Source: Fiscal Policies in Economies in Transition

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781557751911

Keywords: tax administration, taxation, tax reform, tax system, vat

...

Part I General Aspects

Part I General Aspects »

Source: Fiscal Policies in Economies in Transition

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781557751911

Keywords: tax administration, taxation, tax reform, tax system, vat

...

Chapter 1 Fiscal Policy

Chapter 1 Fiscal Policy »

Source: Fiscal Policies in Economies in Transition

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781557751911

Keywords: tax administration, taxation, tax reform, tax system, vat

It is understandable that the authorities in the former centrally planned economies (CPEs) of Eastern Europe should still hold varying views on the role to be played by the state once they have completed the...