The Development of Tax Structures in the EU Member States

Some of the proposals of national as well as European fiscal policy makers can be viewed as advocating something like a cartel of conditions formed by national tax administrations, out of a certain (understandable) déformation professionelle of ministers of finance. For this very reason such proposa...

Ausführliche Beschreibung

Bibliographische Detailangaben
Link(s) zu Dokument(en):WIFO Publikation
Veröffentlicht in:WIFO Studies
1. Verfasser: Helmut Kramer
Format: book
Sprache:Englisch
Veröffentlicht: 2003
Schlagworte:
Beschreibung
Zusammenfassung:Some of the proposals of national as well as European fiscal policy makers can be viewed as advocating something like a cartel of conditions formed by national tax administrations, out of a certain (understandable) déformation professionelle of ministers of finance. For this very reason such proposals have been condemned by others as aiming to eliminate desirable competition between national tax systems ...