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...

Full description

Bibliographic Details
Main Author: Haufler, Andreas
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Heidelberg : Physica-Verlag, [1993]
Series:Studies in contemporary economics.
Subjects:
Online Access:Connect to the full text of this electronic book

MARC

Tag First Indicator Second Indicator Subfields
LEADER 00000cam a2200000Ma 4500
001 in00003553404
006 m o d
007 cr |n|||||||||
008 940309s1993 gw a ob 000 0 eng d
005 20260421164021.2
010 |a  94128363  
020 |a 9783642580710 (electronic bk.) 
020 |a 3642580718 (electronic bk.) 
020 |z 3790807141 
020 |z 9783790807141 
020 |z 0387914617 
020 |z 9780387914619 
035 |a (OCoLC)828771303 
040 |a VT2  |b eng  |c VT2  |d OCLCO  |d UV0  |d GW5XE  |d OCLCF  |d UtOrBLW 
043 |a e------ 
049 |a TXAM 
050 4 |a HF1351-1647 
082 0 4 |a 337  |2 23 
100 1 |a Haufler, Andreas. 
245 1 0 |a Commodity tax harmonization in the European Community :  |b a general equilibrium analysis of tax policy options in the internal market /  |c Andreas Haufler. 
264 1 |a Heidelberg :  |b Physica-Verlag,  |c [1993] 
264 4 |c ©1993 
300 |a 1 online resource (xii, 216 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Studies in contemporary economics 
504 |a Includes bibliographical references (pages [203]-216). 
520 |a 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. 
500 |a Electronic resource. 
650 0 |a Taxation of articles of consumption  |z European Economic Community countries. 
650 7 |a Taxation of articles of consumption.  |2 fast  |0 (OCoLC)fst01144001 
651 7 |a Europe  |z European Economic Community countries.  |2 fast  |0 (OCoLC)fst01245089 
655 7 |a Electronic books.  |2 local 
710 2 |a SpringerLink (Online service) 
830 0 |a Studies in contemporary economics. 
856 4 0 |u http://proxy.library.tamu.edu/login?url=https://link.springer.com/10.1007/978-3-642-58071-0  |z Connect to the full text of this electronic book  |t 0 
994 |a 92  |b TXA 
999 |a MARS 
999 f f |s b09cf2d3-ba88-3253-be98-6cf01253fac7  |i 648c0714-342e-31e4-93ea-72f6d8f6a2a4  |t 0 
952 f f |a Texas A&M University  |b College Station  |c Electronic Resources  |s www_evans  |d Available Online  |t 0  |e HF1351-1647  |h Library of Congress classification 
998 f f |a HF1351-1647  |t 0  |l Available Online