Research Catalog

Taxing capital income in the European Union : issues and options for reform

Title
Taxing capital income in the European Union : issues and options for reform / edited by Sijbren Cnossen.
Publication
Oxford ; New York : Oxford University Press, 2000.

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Details

Additional Authors
Cnossen, Sijbren.
Description
x, 302 pages : illustrations; 24 cm
Summary
And discussion / Sijbren Cnossen -- Taxation of capital income vs. labour income: an overview / Roger H. Gordon -- Interjurisdictional equity in company taxation: principles and applications to the European Union / Peggy B. Musgrave -- Source- vs. residence-based taxation in the European Union: the wrong question? / Richard M. Bird and J. Scott Wilkie -- Issues in the taxation of income from foreign portfolio and direct investment / Michael P. Devereux -- The taxation of interest in Europe: a minimum withholding tax? / Harry Huizinga and Søren Bo Nielsen -- Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporated tax base / Stephen R. Bond -- Taxing capital income in the Nordic countries: a model for the European Union? / Sijbren Cnossen -- Transfer pricing and income shifting in integrating economies / T. Scott Newlon -- Deciding whether the European Union should adopt formula apportionment of company income / Charles E. Mclure Jr. and Joann M. Weiner.
Subject
  • Capital gains tax > European Union countries > Congresses
  • Income tax > European Union countries > Congresses
  • Congrès
  • UE/CE Etats membres
  • Modèles économétriques
  • Réformes fiscales
  • Impôt sur le revenu
  • Impôt sur les sociétés
  • Impôt sur le capital
  • Capital gains tax
  • Income tax
  • Kapitalertragsteuer
  • Steuerharmonisierung
  • Inkomstenbelasting
  • Vermogenswinstbelasting
  • European Union countries
  • Europäische Union
Genre/Form
  • Congress
  • Conference papers and proceedings.
  • Actes de congrès.
Note
  • Papers presented at a conference organized under the auspices of the International Seminar in Public Economics (ISPE) and the Research Centre for Economic Policy (OCFEB) of the Economics Faculty of Erasmus University Rotterdam.
Bibliography (note)
  • Includes bibliographical references and indexes.
Contents
Summary and discussion / Sijbren Cnossen -- Taxation of capital income vs. labour income: an overview / Roger H. Gordon -- Interjurisdictional equity in company taxation: principles and applications to the European Union / Peggy B. Musgrave -- Source- vs. residence-based taxation in the European Union: the wrong question? / Richard M. Bird and J. Scott Wilkie -- Issues in the taxation of income from foreign portfolio and direct investment / Michael P. Devereux -- The taxation of interest in Europe: a minimum withholding tax? / Harry Huizinga and Søren Bo Nielsen -- Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporated tax base / Stephen R. Bond -- Taxing capital income in the Nordic countries: a model for the European Union? / Sijbren Cnossen -- Transfer pricing and income shifting in integrating economies / T. Scott Newlon -- Deciding whether the European Union should adopt formula apportionment of company income / Charles E. Mclure Jr. and Joann M. Weiner.
ISBN
  • 0198297831
  • 9780198297833
LCCN
  • 99086733
  • 9780198297833
OCLC
  • ocm43095760
  • 43095760
  • SCSB-1134190
Owning Institutions
Princeton University Library