| Taxing Capital Income in the European Union: Issues and Options for Reform Contributor(s): Cnossen, Sijbren (Editor) |
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ISBN: 0198297831 ISBN-13: 9780198297833 Publisher: Oxford University Press, USA OUR PRICE: $69.35 Product Type: Hardcover - Other Formats Published: August 2000 Annotation: 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. |
| Additional Information |
| BISAC Categories: - Business & Economics | International - Economics - Business & Economics | Taxation - Corporate - Political Science | Comparative Politics |
| Dewey: 336.243 |
| LCCN: 99086733 |
| Physical Information: 0.75" H x 6.14" W x 9.21" (1.36 lbs) 314 pages |
| Descriptions, Reviews, Etc. |
| Publisher 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. |
