Taxing capital income in the european union: issues and options for reform
Éditeur :
Oxford University Press
ISBN :
9780198297833
Date de publication :
15 juin 2000
Dimensions :
24,2 x 16,3 x 2,2 cm
Poids :
594 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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 corporate income taxes in the EU.