Tax Coordination in the European Community

  • Sijbren¬†Cnossen

Table of contents

  1. Front Matter
    Pages I-X
  2. Introduction

    1. Sijbren Cnossen
      Pages 1-15
  3. Developments and Issues

    1. Front Matter
      Pages 17-17
    2. Sijbren Cnossen
      Pages 19-55
  4. Product Taxes

    1. Front Matter
      Pages 57-57
    2. Sijbren Cnossen, Carl S. Shoup
      Pages 59-84
    3. John Kay, Michael Keen
      Pages 85-111
    4. Manfred Rose
      Pages 113-138
  5. Taxes on Motoring

    1. Front Matter
      Pages 139-139
    2. Roger S. Smith
      Pages 141-170
  6. Taxes on Capital Income and Corporations

    1. Front Matter
      Pages 195-195
    2. Richard M. Bird
      Pages 227-251
  7. Other Issues in Income Taxation

    1. Front Matter
      Pages 285-285
    2. Norbert Andel
      Pages 287-304
    3. David Ulph
      Pages 305-317
  8. European Monetary System

    1. Front Matter
      Pages 335-335

About this book

Introduction

The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

Keywords

European Community competition development integration labour meeting mobility production taxation value-added tax

Editors and affiliations

  • Sijbren¬†Cnossen
    • 1
  1. 1.Erasmus University RotterdamNetherlands

Bibliographic information

  • DOI https://doi.org/10.1007/978-94-017-3206-2
  • Copyright Information Springer Science+Business Media New York 1987
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-94-017-3208-6
  • Online ISBN 978-94-017-3206-2
  • About this book