Tax coordination in the European Community /

Bibliographic Details
Corporate Authors:	SpringerLink (Online service), Erasmus Universiteit Rotterdam. Faculteit der Economische Wetenschappen (sponsoring body.)
Other Authors:	Cnossen, Sijbren (Editor)
Format:	eBook
Language:	English
Published:	New York : Springer Science+Business Media, [1987]
Series:	Series on international taxation ; no. 7.
Subjects:	Taxation > Law and legislation > European Economic Community countries > Congresses. Tax administration and procedure > European Economic Community countries > Congresses. Droit fiscal > Pays de l'Union européenne > Congrès. Impôt > Administration et procédure > Pays de l'Union européenne > Congrès. Tax administration and procedure. Taxation > Law and legislation. Europe > European Economic Community countries. Belastingen. Coördinatie. Harmonisatie. Internationaal belastingrecht. Europees recht. Electronic books. Conference proceedings.
Online Access:	Connect to the full text of this electronic book

Table of Contents:

Tax structure developments / Sijbren Cnossen
Coordination of value-added taxes / Sijbren Cnossen and Carl S. Shoup
Alcohol and tobacco taxes : criteria for harmonisation / John Kay and Michael Keen
Optimal tax perspective on tax coordination / Manfred Rose
Motor vehicle tax harmonization / Roger S. Smith
Price discrimination and tax differences in the European motor industry / Andy Murfin
Interjurisdictional coordination of taxes on capital income / Peggy B. Musgrave
Corporate-personal tax integration / Richard M. Bird
Taxation and the cost of capital : a comparison of six EC countries / Julian S. Alworth
Determination of company profits / Norbert Andel
Tax harmonisation and labour mobility / David Ulph.
Personal income taxes : the treatment of tax expenditures / Paul R. McDaniel
The European monetary system and fiscal policies / Vito Tanzi and Teresa Ter-Minassian.