9780198297833 - taxing capital income in the european union: issues and options for reform (22 resultados)
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gebundene Ausgabe. Condición: Gut. 302 Seiten Der Erhaltungszustand des hier angebotenen Werks ist trotz seiner Bibliotheksnutzung sehr sauber und kann entsprechende Merkmale aufweisen (Rückenschild, Instituts-Stempel.). In ENGLISCHER Sprache. Sprache: Englisch Gewicht in Gramm: 580.
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Condición: New. Addresses the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corpo…rate income taxes in the EU. Editor(s): Cnossen, Sijbren. Num Pages: 314 pages, 9 line drawings, 18 tables. BIC Classification: 1QFE; JPSN2; KCP; KFFD1; KFFH. Category: (P) Professional & Vocational. Dimension: 242 x 163 x 22. Weight in Grams: 594. . 2000. Illustrated. hardcover. . . . .
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Condición: gut. 2000. Taxing Capital Income in the European Union: Issues and Options for Reform. In englischer Sprache. pages.
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Condición: New. Addresses the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corpo…rate income taxes in the EU. Editor(s): Cnossen, Sijbren. Num Pages: 314 pages, 9 line drawings, 18 tables. BIC Classification: 1QFE; JPSN2; KCP; KFFD1; KFFH. Category: (P) Professional & Vocational. Dimension: 242 x 163 x 22. Weight in Grams: 594. . 2000. Illustrated. hardcover. . . . . Books ship from the US and Ireland.
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Hardcover. Condición: new. Hardcover. 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 is, for instance, consumption (andlabour). There is much discussion on a minimum withholding tax on interest and on a code of conduct for business income taxes, but in practice little real progress is being made in aligning the variouscapital income taxes. More fundamentally, a broad, tax-policy type of discussion on whether, where, and how capital income should be taxed is lacking.The papers in this volume try to fill this void. Roger Gordon addresses the question of whether or not capital income should be taxed. Subsequently, Peggy Musgrave and Richard Bird / Scott Wilkie try to come to grips with the question of where capital income should be taxedDSin the member state of source or the member stateof residence. Michael Devereux and Harry Huizinga / Soren Bo Nielsen then analyse various issues that arise in taxing equity income and imposing a withholding tax on interest. Next, Stephen Bond andSijbren Cnossen discuss specific comprehensive proposals for taxing capital income in open economies. Finally, Scott Newlon and Charles McLure / Joann Weiner look at the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This introductory chapter summarizes the various papers and briefly discusses the basic issues and solutions. The papers in this volume cover whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.
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Condición: New. Print on Demand pp. 316 Illus.
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Hardcover. Condición: new. Hardcover. 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 is, for instance, consumption (andlabour). There is much discussion on a minimum withholding tax on interest and on a code of conduct for business income taxes, but in practice little real progress is being made in aligning the variouscapital income taxes. More fundamentally, a broad, tax-policy type of discussion on whether, where, and how capital income should be taxed is lacking.The papers in this volume try to fill this void. Roger Gordon addresses the question of whether or not capital income should be taxed. Subsequently, Peggy Musgrave and Richard Bird / Scott Wilkie try to come to grips with the question of where capital income should be taxedDSin the member state of source or the member stateof residence. Michael Devereux and Harry Huizinga / Soren Bo Nielsen then analyse various issues that arise in taxing equity income and imposing a withholding tax on interest. Next, Stephen Bond andSijbren Cnossen discuss specific comprehensive proposals for taxing capital income in open economies. Finally, Scott Newlon and Charles McLure / Joann Weiner look at the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This introductory chapter summarizes the various papers and briefly discusses the basic issues and solutions. The papers in this volume cover whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.
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Buch. Condición: Neu. Taxing Capital Income in the European Union | Issues and Options for Reform | Sijbren Cnossen | Buch | Gebunden | Englisch | 2000 | OUP Oxford | EAN 9780198297833 | Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, 36244 Bad Hersfeld, gpsr[at]libri[dot]de | Anbieter: preigu Print on Demand.
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Buch. Condición: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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.
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Hardcover. Condición: new. Hardcover. 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 is, for instance, consumption (andlabour). There is much discussion on a minimum withholding tax on interest and on a code of conduct for business income taxes, but in practice little real progress is being made in aligning the variouscapital income taxes. More fundamentally, a broad, tax-policy type of discussion on whether, where, and how capital income should be taxed is lacking. The papers in this volume try to fill this void. Roger Gordon addresses the question of whether or not capital income should be taxed. Subsequently, Peggy Musgrave and Richard Bird / Scott Wilkie try to come to grips with the question of where capital income should be taxedDSin the member state of source or the member stateof residence. Michael Devereux and Harry Huizinga / Soren Bo Nielsen then analyse various issues that arise in taxing equity income and imposing a withholding tax on interest. Next, Stephen Bond andSijbren Cnossen discuss specific comprehensive proposals for taxing capital income in open economies. Finally, Scott Newlon and Charles McLure / Joann Weiner look at the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This introductory chapter summarizes the various papers and briefly discusses the basic issues and solutions. The papers in this volume cover whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This item is printed on demand. Shipping may be from our Sydney, NSW warehouse or from our UK or US warehouse, depending on stock availability.
