Tax Co-ordination in the European Union
Download or Read eBook Tax Co-ordination in the European Union PDF written by Ben Patterson and published by Virago Press. This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle.
Author | : Ben Patterson |
Publisher | : Virago Press |
Total Pages | : 120 |
Release | : 2001 |
ISBN-10 | : STANFORD:36105111605445 |
ISBN-13 | : |
Rating | : 4/5 (45 Downloads) |
Book Synopsis Tax Co-ordination in the European Union by : Ben Patterson
Book excerpt: This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.