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Title Tax coordination in the European Community / Sijbren Cnossen, editor
Published Deventer [Netherlands] ; Boston : Kluwer Law and Taxation Publishers, [1987]


Description x, 377 pages ; 26 cm
Series Series on international taxation ; no. 7
Series on international taxation ; no. 7
Contents Personal income taxes : the treatment of tax expenditures / Paul R. McDaniel -- The European monetary system and fiscal policies / Vito Tanzi and Teresa Ter-Minassian
Tax structure developments / Sijbren Cnossen -- Coordination of value-added taxes / Sijbren Cnossen and Carl S. Shoup -- Alcohol and tobacco taxes : criteria for harmonisation / John Kay and Michael Keen -- Optimal tax perspective on tax coordination / Manfred Rose -- Motor vehicle tax harmonization / Roger S. Smith -- Price discrimination and tax differences in the European motor industry / Andy Murfin -- Interjurisdictional coordination of taxes on capital income / Peggy B. Musgrave -- Corporate-personal tax integration / Richard M. Bird -- Taxation and the cost of capital : a comparison of six EC countries / Julian S. Alworth -- Determination of company profits / Norbert Andel -- Tax harmonisation and labour mobility / David Ulph
Analysis European Community countries Taxation
Notes Proceedings of a conference held Aug. 22-24, 1985, at Erasmus University, Rotterdam, under the auspices of its Economics Faculty
Bibliography Includes bibliographies and indexes
Subject Tax administration and procedure -- European Economic Community countries -- Congresses.
Taxation -- Law and legislation -- European Economic Community countries -- Congresses.
Genre/Form Conference papers and proceedings.
Author Cnossen, Sijbren.
Erasmus Universiteit Rotterdam. Faculteit der Economische Wetenschappen.
LC no. 86018526
ISBN 9065442723
Other Titles Tax co-ordination in the European Community