Is there a Need for Harmonizing Capital Income Taxes within EC Countries?
This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the...
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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
1990.
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| Серии: | IMF Working Papers; Working Paper ;
No. 1990/017 |
| Online-ссылка: | Full text available on IMF |