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Title Taxing capital income in the European Union : issues and options for reform / edited by Sijbren Cnossen.

Published Oxford : Oxford University Press, 2000.

Copies

Location Call No. Status
 UniM Bund  336.243 TAXI {Bund81 20190820}    AVAILABLE
Physical description x, 302 pages : illustrations ; 25 cm
Notes Papers presented at a conference.
Bibliography Includes bibliographical references and index.
Summary 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.
Other author Cnossen, Sijbren.
Subject Capital gains tax -- European Union countries -- Congresses.
Income tax -- European Union countries -- Congresses.
ISBN 0198297831 No price