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...
| Համատեղ հեղինակ: | |
|---|---|
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
1990.
|
| Շարք: | IMF Working Papers; Working Paper ;
No. 1990/017 |
| Առցանց հասանելիություն: | Full text available on IMF |