Proceedings of a conference held Aug. 22-24, 1985, at Erasmus University, Rotterdam, under the auspices of its Economics Faculty.
Bibliography, etc. Note
Includes bibliographies and indexes.
Formatted Contents Note
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. Personal income taxes : the treatment of tax expenditures / Paul R. McDaniel The European monetary system and fiscal policies / Vito Tanzi and Teresa Ter-Minassian.
KJE7104.95 .T39 1987
Deventer [Netherlands] ; Boston : Kluwer Law and Taxation Publishers,