Taxing Capital Income in the European Union

Name: Taxing Capital Income in the European Union
Brand: OUP Oxford
Availability: OutOfStock
Rating: 5 (1 reviews)

By Sijbren Cnossen

0 - Default Title

Description

Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation. In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So far, little co-ordination has taken place, even though the capital income tax base is much more mobile and hence more difficult to tax than consumption. The papers in this volume attempt to foster discussion on whether, where, and how capital income should be taxed.

Product details

Edition:: 1
Number of Pages:: 316
Release Date:: 2000-08-24
Publication Date:: 2000-06-15
Publisher:: OUP Oxford
Languages:: Original: English
ISBN10:: 0198297831
ISBN13:: 9780198297833
GPSR Manufacturer Reference:: [email protected]
Weight:: 640 g
Height:: 16.1 cm
Width:: 24 cm
Thickness:: 2.2 cm

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