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Fiscal Problems in the Single-Market Europe Mario Baldassarri

Fiscal Problems in the Single-Market Europe By Mario Baldassarri

Fiscal Problems in the Single-Market Europe by Mario Baldassarri

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Summary

The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?

Fiscal Problems in the Single-Market Europe Summary

Fiscal Problems in the Single-Market Europe by Mario Baldassarri

The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?

Table of Contents

PART 1: BASIC ISSUES - Harmonization of Direct Taxes in the European Community; M.Daly - Direct Taxation Reform in the Main Industrialized Countries; M.G.Briotti - Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios; P.Roberti - PART 2: TAXATION, ECONOMIC ACTIVITY AND FACTOR USE - Social Security Contributions and Efficiency Wage Theory: Incidence and Effects on Employment; G.Pisauro - Prevention of Global Warming and Taxation of Energy and Carbon Emissions: On a Recent EC Proposal; D.Piacentino - PART 3: TAXATION AND BUSINESS INCOME - The Taxation of Income from Capital in Italy (1980-1990); J.S.Alworth & L.Castellucci - A Complicated Tax: the Value Added Tax; M.Leccisotti & M.Mare - Fiscal Adjustments between Fiscal Harmonization and the Maastricht Convergence Criteria; P.Roberti & M.Visaggio - Index

Additional information

NPB9780333610664
9780333610664
0333610660
Fiscal Problems in the Single-Market Europe by Mario Baldassarri
Mario Baldassarri
Central Issues in Contemporary Economic Theory and Policy
New
Hardback
Palgrave Macmillan
1994-01-07
299
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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