Horizontal Tax Coordination - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Horizontal Tax Coordination write by Michael Lang. This book was released on 2012. Horizontal Tax Coordination available in PDF, EPUB and Kindle. "This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Government
Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Government - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Government write by William H. Hoyt. This book was released on 1999. Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Government available in PDF, EPUB and Kindle.
Tax Coordination in the European Community
Tax Coordination in the European Community - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Coordination in the European Community write by Sijbren Cnossen. This book was released on 2013-06-29. Tax Coordination in the European Community available in PDF, EPUB and Kindle. The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.
Public Finance
Public Finance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Public Finance write by Carl S. Shoup. This book was released on 1969. Public Finance available in PDF, EPUB and Kindle. Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation of a worldwide perspective and in its treatment of both the instruments of public finance and the goals, effects, and criteria of public finance measures. The book is divided into three parts. Book One defines the field, specifies the possible meaning of the "effects" of a public finance measure, and describes the criteria by which these measures are commonly appraised. Book Two is concerned with micro public finance and opens with a discussion of the theory of public goods in general. Each of the major free government services and types of transfer payments as well as the taxes that government employs are then examined. This section concludes with a chapter on the relevant aspects of government borrowing and inflationary finance. Book Three considers the major goals of public finance policy and describes how the various instruments described in Book Two can be used in achieving these goals. Among the topics treated are the use of appropriate instruments to resolve conflict in goals, conceptual problems of measuring the public finance sector and its maximum and minimum economic limits, consensus goals of equity full employment and Pareto-optimism use of resources, and goals that evoke conflicts of interest within any community. "A very scholarly book of genuine value to its field by Shoup, one of the outstanding authorities in public finance in the world."--Choice Carl S. Shoup was McVikar Professor of Political Economy at Columbia University. At General MacArthur's request he led the team creating modern Japan's tax system. He was described as "the dean of contemporary public finance experts." Steven Medema is professor in the Department of Economics at the University of Colorado at Denver. He is the author of Economics and the Law and Historians of Economics and Economic Thought and serves as editor of the Transaction Classics in Economics series.
Tax Reform
Tax Reform - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Reform write by United States. Congress. Senate. Committee on Finance. This book was released on 2012. Tax Reform available in PDF, EPUB and Kindle.
