National Tax Policy in Europe (häftad)
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Format
Häftad (Paperback / softback)
Språk
Engelska
Antal sidor
255
Utgivningsdatum
2010-10-15
Upplaga
Softcover reprint of hardcover 1st ed. 2007
Förlag
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Medarbetare
Andersson, Krister (ed.), Oxelheim, Lars (ed.), Eberhartinger, Eva (ed.)
Illustrationer
13 Tables, black and white; XIII, 255 p.
Dimensioner
234 x 156 x 14 mm
Vikt
386 g
Antal komponenter
1
Komponenter
1 Paperback / softback
ISBN
9783642089619

National Tax Policy in Europe

To Be or Not to Be?

Häftad,  Engelska, 2010-10-15
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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.