Abstract
A full discussion of the links between taxation and the creation of the Internal Market is both an ambitious and a delicate task. This is an area where the cut and thrust of theoretical and technical debate often dominates the more practical objective of finding actual solutions to real problems. Taxation is truly an area which is fundamentally rooted in economics but, since it has immediate and very tangible effects on individuals, it is also at the very centre of the political process. For this reason changes in taxation should be tailored to the Internal Market objective sought and the rationale behind each proposal and its economic implications clearly understood.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
REFERENCES
Achard, P. (1987) ‘Le marché unique de 1992: perspectives pour les banques, les assurances et le système financier français’. Report presented to the Economic and Social Committee, Paris, December.
Banca d’Italia (1989) ‘La tassazione della rendite finanziarie nella CEE alla luce della liberalizzazione valutaria’. Discussion paper 114, 2.
Boiteux M. (1988) ‘Fiscalité et marché unique européen’. Report to Ministers, Documentation Française, Paris.
Escande, N. (1987) ‘L’harmonisation monétaire et financière au sein de la CEE’, Economic and Social Committee, Paris, October.
Lebègue, D. (1988) ‘La fiscalité de l’épargne dans le cadre du marché intérieur européen’, Conseil National du Crédit, Paris, June.
Lennan, K. (1989), ‘European Financial Integration and its implications for the taxation of income from capital’, forthcoming in Revista de Economia Publica, September.
Papke, L.E. (1989) ‘International differences in capital taxation and corporate borrowing behaviour: Evidence from the US withholding tax’, Boston University, Working paper 89, 02.
Swank, J. (1988) ‘Fiscale inlichtingenplicht, spaargeld en kapitaalvlucht’, Economisch Statistische Berichten, Rotterdam, 27 April.
Tanzi, V. (1980) ‘Inflation and the personal income tax — an international perspective’ (Cambridge: Cambridge University Press).
Vuchelen, J., and Boeykens, D. (1985), ‘De roerende voorheffing en de financiering van de schatkist’, Bank-en Financiewezen, November, pp. 81–9.
EEC publications
Treaty establishing the European Economic Community (1957), in Treaties establishing the European Communities (1987 edition) vol. 1 (Luxembourg, 1987).
Official Journal of the European Communities, Office for Official Publications of the European Communities, Luxembourg: (1987) Single European Act amending the Treaties establishing the European Communities, OJ n° L 169, 29/6/1987; (1988) Directive 88/361/EEC, OJ n° L 178 Vol 31, 8/7/1988.
Publications of the Commission of the European Communities, Brussels. COM(89) 60 final, ‘Tax measures to be adopted by the Community in connection with the liberalization of capital movements’, 8 February 1989.
European Economy (1988 a), 36, ‘Creation of a European financial area’, May.
European Economy (1988 b), 35, ‘The economics of 1992’, March.
Editor information
Editors and Affiliations
Copyright information
© 1992 Confederation of European Economic Associations
About this chapter
Cite this chapter
Aujean, M., Lennan, K. (1992). The Community Internal Market: Direct and Indirect Taxation Issues. In: Winckler, G. (eds) Tax Harmonization and Financial Liberalization in Europe. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-22008-3_2
Download citation
DOI: https://doi.org/10.1007/978-1-349-22008-3_2
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-22010-6
Online ISBN: 978-1-349-22008-3
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)