Results 201 to 210 of about 62,429 (239)

Motor vehicle tax harmonization

1987
As is true for all significant revenue sources, motor vehicle taxes serve multiple objectives (Walters, 1968; Smith, 1975). Governments require funds for road transport related expenditures and for other purposes. Motor vehicle taxes help to meet revenue needs. These taxes as a share of total tax revenues in nine EC countries are given in Table 5.1 for
openaire   +1 more source

Evaluating Tax Harmonization

SSRN Electronic Journal, 2023
openaire   +2 more sources

A spatial tax harmonization model

European Economic Review, 2003
Abstract Policies to harmonize value-added tax rates are controversial in the European Union. This paper formulates a multi-country model over a one-dimensional space as a non-cooperative Nash game, in which each country aims at maximizing its tax revenue, subject to the constraint that its tax rate lies within a given common band.
openaire   +1 more source

The Harmonization of Direct Taxes

2023
Abstract This chapter has examined the extent to which there is harmonization of direct taxes in the European Union. It was shown that, broadly, what could currently be considered as the direct tax legislation of the European Union is a patchwork of minimum rules (enacted through directives) which try to address some of the distortions ...
openaire   +1 more source

Indirect tax harmonization in Denmark

Weltwirtschaftliches Archiv, 1992
Die Harmonisierung der indirekten Steuern in Danemark.- In dem Artikel wird untersucht, wie sich die ursprunglichen Vorschlage der EG-Kommission zur Steuerharmonisierung aus dern Jahre 1987 auf die danische Volkswirtschaft auswirken. Der Verfasser verwendet ein Modell des allgemeinen Gleichgewichts, um die Senkung der danischen Mehrwertsteuer- und ...
openaire   +1 more source

Tax Harmonization and Tax Competition in European Union

2006
This paper primarily deals with the process of tax harmonization in European Union and the aims and accomplishments that so far have been reached in this field. Since tax competition between member countries of EU is one of the obstacles for tax harmonization we shell try to define reasons which caused this competition.
Kordić, Gordana, Šimurina, Nika
openaire  

Integrative oncology: Addressing the global challenges of cancer prevention and treatment

Ca-A Cancer Journal for Clinicians, 2022
Jun J Mao,, Msce, Lorenzo Cohen, Karen M Mustian   +2 more
exaly  

Tax harmonization

2011
Brian Ardy, Ali El-Agraa
openaire   +1 more source

European Tax Harmonization

2023
openaire   +1 more source

Tax Harmonization: the Italian Perspective

1992
In this paper I intend to discuss briefly the ideas that have emerged in the Italian debate on the problem of fiscal harmonization. As usual in Italy, this debate has not been very extensive and has mainly involved academic circles. Discussion papers are likely to have been prepared inside public institutions, but they are not generally known or ...
openaire   +1 more source