Tax harmonization in the European Community : Policy Issues and Analysis

Author/Editor:

George Kopits

Publication Date:

March 15, 1992

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.

Series:

Occasional Paper No. 94

English

Publication Date:

March 15, 1992

ISBN/ISSN:

9781557752253/0251-6365

Stock No:

S094EA0000000

Format:

Paper

Pages:

123

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