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The Resource Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market

Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market

Label
Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market
Title
Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market
Creator
Subject
Summary
This study has been concerned with the general issues that arise from the interdependency of national commodity taxation on the one hand and international trade on the other. The discussion was applied to a specific institutional setting, given by the taxation of value added in the European Community's internal market. The abolition of border controls raises two distinct questions for tax harmonization in the EC: 1) Which tax principle should be chosen in the internal market? and 2) Should member states' value added tax rates be harmonized in the internal market? This study evaluates the policy decisions taken by the European Community with respect to these two issues from a welfare-theoretic perspective
http://library.link/vocab/creatorName
Haufler, A
Geographic coverage
  • European Union
  • Europe
Language note
English
Series statement
Studies in contemporary economics
http://library.link/vocab/subjectName
  • commodity tax
  • harmonization of tax
  • tax policy
  • VAT
Label
Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market
Instantiates
Publication
Extent
XII, 216 p.
Isbn
9780387914619
Isbn Type
(Springer)
Label
Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market
Publication
Extent
XII, 216 p.
Isbn
9780387914619
Isbn Type
(Springer)

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