Research Catalog

Beyond 1992 : a European tax system : proceedings of the fourth IFS Residential Conference, Oxford 1989 / edited by Malcolm Gammie, Bill Robinson, with contributions from Geoffrey Fitchew [and others].

Title
Beyond 1992 : a European tax system : proceedings of the fourth IFS Residential Conference, Oxford 1989 / edited by Malcolm Gammie, Bill Robinson, with contributions from Geoffrey Fitchew [and others].
Publication
London : Institute for Fiscal Studies, ©1989.

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Details

Additional Authors
  • Gammie, Malcolm.
  • Robinson, Bill.
  • Fitchew, Geoffrey.
  • Institute for Fiscal Studies (Great Britain)
Description
101 pages; 30 cm
Series Statement
IFS commentary ; no. 13
Uniform Title
IFS commentary ; no. 13.
Subject
  • Europäische Gemeinschaften
  • Taxation > European Economic Community countries > Congresses
  • Corporations > Taxation > European Economic Community countries > Congresses
  • Impôt > Pays de l'Union européenne > Congrès
  • Sociétés > Impôts > Pays de l'Union européenne > Congrès
  • Corporations > Taxation
  • International economic integration
  • Taxation
  • Kongress
  • Steuerharmonisierung
  • Europe > Economic integration > Congresses
  • Europe > Intégration économique > Congrès
  • Europe
  • European Economic Community countries
Genre/Form
  • Conference papers and proceedings
  • Oxford (1987)
  • Oxford (1989)
Bibliography (note)
  • Includes bibliographical references.
Processing Action (note)
  • committed to retain
Contents
Introduction : the impact of the single market on EC tax systems / Malcom Gammie and Bill Robinson -- The single European market and tax harmonisation / Geoffrey Fitchew -- Corporate tax harmonisation / John Isaac -- Proposals to date, and aims for 1992 / Peter Jefferson Smith -- The government's approach to the Community : some myths dispelled / Peter Brooke -- European integration and taxation of corporate income at source : lessons from the US / Charles E. McLure, Jr. -- Corporate tax harmonisation : lessons from Canada / Robin Boadway -- How much tax harmonisation in the European Community? / Sijbren Cnossen -- Tax harmonisation in Europe / John Chown -- Harmonisation of taxes as a prerequisite for a single European market / Wolfgang Ritter -- 1992 : the longer-term implications for European tax systems / David Swaine -- Corporate tax harmonisation in the European Community / Mark Pearson -- The creation of a European tax system : a calendar of key events.
ISBN
0902299279 (canceled/invalid)
OCLC
20153715
Owning Institutions
Harvard Library