National Tax Policy in Europe (inbunden)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
255
Utgivningsdatum
2007-08-01
Upplaga
2007 ed.
Förlag
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Medarbetare
Andersson, Krister (ed.), Eberhartinger, Eva (ed.), Oxelheim, Lars (ed.)
Illustratör/Fotograf
13 tab 15 illus
Illustrationer
13 Tables, black and white; XIII, 255 p.
Dimensioner
240 x 160 x 20 mm
Vikt
500 g
Antal komponenter
1
Komponenter
1 Hardback
ISBN
9783540707097
National Tax Policy in Europe (inbunden)

National Tax Policy in Europe

To Be or Not to Be?

Inbunden,  Engelska, 2007-08-01
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The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
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Innehållsförteckning

The Role of National Tax Policies in the European Union.- Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe.- Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a "United Europe"?.- Fiscal Competition and Activist Social Policy.- An Optional Common Consolidated Corporate Tax Base in the European Union.- The Influence of the European State Aid Rules on National Tax Policy.- The European Court of Justice and Direct Taxation: A Recent Change of Direction?.- Tax Treaty Policy.- National Tax Policy, the Directives and Hybrid Finance.- The Room for National Tax Policy in the Future Europe.