Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market /
The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the Europ...
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| Format: | eBook |
| Language: | English |
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Heidelberg :
Physica-Verlag,
[1993]
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| Series: | Studies in contemporary economics.
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| Online Access: | Connect to the full text of this electronic book |
| Summary: | The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way. |
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| Item Description: | Electronic resource. |
| Physical Description: | 1 online resource (xii, 216 pages) : illustrations |
| Bibliography: | Includes bibliographical references (pages [203]-216). |
| ISBN: | 9783642580710 (electronic bk.) 3642580718 (electronic bk.) |