Tax harmonization in the European community : Problems and prospects

Show full item record

Title: Tax harmonization in the European community : Problems and prospects
Author: Sörensen, Peter Birch
Organization: Bank of Finland
Suomen Pankki
Department / Unit: Bank of Finland Research Department
Series: Bank of Finland Research Discussion Papers
Suomen Pankin keskustelualoitteita
Series number: 3/1990
Year of publication: 1990
Publication date: 19.2.1990
Pages: 72
Subject (yso): verotus; arvonlisävero; tulovero; kansainvälinen yhteistyö
Keywords: Euroopan Unioni
Abstract: The paper surveys the plans for tax harmonization in the European Community, including the most recent proposals from the EC Commission. The first part deals with indirect taxation, while th"e second part of the paper focusses on income taxation, with special emphasis on taxes on capital income. The plans for harmonization are critically evaluated, both from a theoretical and from an. administrative point of view. It is argued that complete harmonization of indirect tax rates within the EC is not needed to reap the economic benefits of the InternaI Market. On the other hand, there is a strong case for improved international coordination of capital income ta xes , if the potential benefits of a liberalized international capital market are to be realized.
Rights: https://helda.helsinki.fi/bof/copyright


Files in this item

Total number of downloads: Loading...

Files Size Format View
Muut_keskustelualoitteet_3_90.pdf 3.188Mb PDF View/Open

This item appears in the following Collection(s)

Show full item record