Tax harmonization in the European Community: Policy Issues and Analysis
March 15, 1992
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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.
Subject: Corporate income tax, Corporate taxes, National accounts, Personal income, Tax harmonization, Taxes, Value-added tax
Keywords: Corporate income tax, Corporate taxes, Eastern Europe, EC member country, ERDF country range, ESF commitment, Europe, excise duty, financial asset, Global, member country, North Africa, Northern Europe, OP, Personal income, Tax harmonization, value-added tax, Value-added tax
Pages:
123
Volume:
1992
DOI:
Issue:
004
Series:
Occasional Paper No. 1992/004
Stock No:
S094EA0000000
ISBN:
9781557752253
ISSN:
0251-6365
