01620cas a2200241 a 4500 AALejournalIMF015738 230101c9999 xx r poo 0 0eng d 15.00 USD 9781557752253 0251-6365 BD-DhAAL BD-DhAAL Kopits, George. Tax harmonization in the European Community : Policy Issues and Analysis / George Kopits. Washington, D.C. : International Monetary Fund, 1992. 1 online resource (123 pages) Occasional Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than origninally envisaged. This study considers these issues and examines the case for harmonizing taxation of commodities and capital income in the single European market; principles of international taxation; the impact of harmonizing value-added taxes; and EC Structural Funds. Mode of access: Internet Occasional Papers; Occasional Paper ; No. 1992/004 Full text available on IMF http://elibrary.imf.org/view/books/084/06708-9781557752253-en/06708-9781557752253-en-book.xml IMF e-Library