Taxing Capital Income in the European Union: Issues and Options for Reform Book + PRICE WATCH * Amazon pricing is not included in price watch

Taxing Capital Income in the European Union: Issues and Options for Reform Book

Taxing Capital Income in the European Union : Hardback : Oxford University Press : 9780198297833 : 0198297831 : 24 Aug 2000 : Addresses the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU.Read More

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  • Product 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.

  • 0198297831
  • 9780198297833
  • 15 June 2000
  • OUP Oxford
  • Hardcover (Book)
  • 320
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