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The Resource National tax policy in Europe : to be or not to be?

National tax policy in Europe : to be or not to be?

Label
National tax policy in Europe : to be or not to be?
Title
National tax policy in Europe : to be or not to be?
Contributor
Subject
Language
eng
Summary
This book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
Label
National tax policy in Europe : to be or not to be?
Instantiates
Publication
Contents
  • The role of national tax policies in the European Union
  • Andersson, K.
  • Eberhartinger, E.
  • Oxelheim. - p. 1-10, L
  • Corporate income tax competiton and the scope for national tax policy in the enlarged Europe
  • Bellak, C.
  • Leibrecht. - p. 11-44, M
  • Free factor mobility and fiscal competition : can the national welfare state survive in a "United Europe"
  • Hansson. - p. 45-68, A
  • Fiscal competition and activist social policy
  • Schneider, U.
  • Österle. - p. 69-84, A
  • The influence of the European state aid rules on national tax policy
  • Sutter. - p. 121-164, F.P
  • The European Court of Justice and direct taxation : a recent change of direction?
  • Dahlberg. - p. 165-190, M
  • Tax treaty policy
  • Lang. - p. 191-212, M
  • National tax policy, the directives and hybrid finance
  • Eberhartinger, E.
  • Six. - p. 213-236, M
  • The room for national tax policy in the future Europe
  • Andersson, K.
  • Eberhartinger, E.
  • Oxelheim. - p. 237-246, L
Extent
XIII, 255 p.
Isbn
9783540707097
Label
National tax policy in Europe : to be or not to be?
Publication
Contents
  • The role of national tax policies in the European Union
  • Andersson, K.
  • Eberhartinger, E.
  • Oxelheim. - p. 1-10, L
  • Corporate income tax competiton and the scope for national tax policy in the enlarged Europe
  • Bellak, C.
  • Leibrecht. - p. 11-44, M
  • Free factor mobility and fiscal competition : can the national welfare state survive in a "United Europe"
  • Hansson. - p. 45-68, A
  • Fiscal competition and activist social policy
  • Schneider, U.
  • Österle. - p. 69-84, A
  • The influence of the European state aid rules on national tax policy
  • Sutter. - p. 121-164, F.P
  • The European Court of Justice and direct taxation : a recent change of direction?
  • Dahlberg. - p. 165-190, M
  • Tax treaty policy
  • Lang. - p. 191-212, M
  • National tax policy, the directives and hybrid finance
  • Eberhartinger, E.
  • Six. - p. 213-236, M
  • The room for national tax policy in the future Europe
  • Andersson, K.
  • Eberhartinger, E.
  • Oxelheim. - p. 237-246, L
Extent
XIII, 255 p.
Isbn
9783540707097

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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