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Fiscal Problems in the Single-Market Europe : Central Issues in Contemporary Economic Theory and Policy - Mario Baldassarri

Fiscal Problems in the Single-Market Europe

Central Issues in Contemporary Economic Theory and Policy

By: Mario Baldassarri (Editor), Paolo Roberti (Editor)

Hardcover Published: 7th January 1994
ISBN: 9780333610664
Number Of Pages: 299

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The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?

PART 1: BASIC ISSUES - Harmonization of Direct Taxes in the European Community; M.Daly - Direct Taxation Reform in the Main Industrialized Countries; M.G.Briotti - Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios; P.Roberti - PART 2: TAXATION, ECONOMIC ACTIVITY AND FACTOR USE - Social Security Contributions and Efficiency Wage Theory: Incidence and Effects on Employment; G.Pisauro - Prevention of Global Warming and Taxation of Energy and Carbon Emissions: On a Recent EC Proposal; D.Piacentino - PART 3: TAXATION AND BUSINESS INCOME - The Taxation of Income from Capital in Italy (1980-1990); J.S.Alworth & L.Castellucci - A Complicated Tax: the Value Added Tax; M.Leccisotti & M.Mare - Fiscal Adjustments between Fiscal Harmonization and the Maastricht Convergence Criteria; P.Roberti & M.Visaggio - Index

ISBN: 9780333610664
ISBN-10: 0333610660
Series: Central Issues in Contemporary Economic Theory and Policy
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 299
Published: 7th January 1994
Publisher: SPRINGER VERLAG GMBH
Country of Publication: GB
Dimensions (cm): 23.39 x 15.6  x 1.75
Weight (kg): 0.6
Edition Number: 1

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