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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Taxing Capital Income in the European Union: Issues and Options for Reform

Taxing Capital Income in the European Union: Issues and Options for Reform

Cnossen, Sijbren

Hardcover

EconomicsInvesting & FinanceGeneral Political Science

ISBN10: 0198297831
ISBN13: 9780198297833
Publisher: Oxford University Press
Published: Aug 24 2000
Pages: 314
Weight: 1.36
Height: 0.75 Width: 6.14 Depth: 9.21
Language: English
Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation. In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So far, little co-ordination has taken place, even though the capital income tax base is much more mobile and hence more difficult to tax than consumption. The papers in this volume attempt to foster discussion on whether, where, and how capital income should be taxed.

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