rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Commodity tax harmonization in the European Community
    sub title: a general equilibrium analysis of tax policy options in the internal market
  name:
    name part: Haufler, Andreas.
    role:
      role term: creator
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: gw
    date issued: 1993
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (xii, 216 pages) : illustrations
  abstract: 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.
  note: Andreas Haufler.
  note: Electronic resource.
  note: Includes bibliographical references (pages [203]-216).
  subject:
    geographic code: e------
  subject:
    topic: Taxation of articles of consumption
    geographic: European Economic Community countries
  subject:
    topic: Taxation of articles of consumption
  subject:
    geographic: Europe
    geographic: European Economic Community countries
  classification: HF1351-1647
  classification: 337
  related item:
    title info:
      title: Studies in contemporary economics
  identifier: 9783642580710 (electronic bk.)
  identifier: 3642580718 (electronic bk.)
  identifier: 3790807141
  identifier: 9783790807141
  identifier: 0387914617
  identifier: 9780387914619
  identifier: 94128363
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: VT2
    record creation date: 940309
    record change date: 20260421164021.2
    record identifier: in00003553404
    language of cataloging:
      language term: eng