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National Tax Policy in Europe

To Be or Not to Be?

Eberhartinger, Eva / Oxelheim, Lars
Erschienen am 01.11.2010, Auflage: 1. Auflage
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Bibliografische Daten
ISBN/EAN: 9783642089619
Sprache: Englisch

Beschreibung

InhaltsangabeThe Role of National Tax Policies in the European Union.- Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe.- Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a "United Europe"?.- Fiscal Competition and Activist Social Policy.- An Optional Common Consolidated Corporate Tax Base in the European Union.- The Influence of the European State Aid Rules on National Tax Policy.- The European Court of Justice and Direct Taxation: A Recent Change of Direction?.- Tax Treaty Policy.- National Tax Policy, the Directives and Hybrid Finance.- The Room for National Tax Policy in the Future Europe.