Fiscal Problems in the Single-Market Europe (Central Issues in Contemporary Economic Theory and Policy)

The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities? Front Matter....Pages i-1 Front Matter....Pages 3-3 Harmonization of Direct Taxes in the European Community....Pages 5-47 Direct Taxation Reform in the Main Industrialized Countries....Pages 49-89 Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios....Pages 91-123 Front Matter....Pages 125-125 Social Security Contributions and Efficiency Wage Theory: Incidence and Effects on Employment....Pages 127-151 Prevention of Global Warming and Taxation of Energy and Carbon Emissions: On a Recent EC Proposal....Pages 153-170 Front Matter....Pages 171-171 The Taxation of Income from Capital in Italy (1980–1990)....Pages 173-246 A Complicated Tax: the Value Added Tax....Pages 247-259 Fiscal Adjustment between Fiscal Harmonization and the Maastricht Convergence Criteria....Pages 261-294 Back Matter....Pages 295-299 The single market has been operating in Europe since January 1993, but the 12 national fiscal systems remain independent. This book asks how this will be resolved and if there will be harmonization and co-ordination, or fiscal competition with distortions in the allocation of resources Provides advice on coping with the problems and pressures of being in school, examining such areas as schoolwork, extracurricular activities, and home problems Edited By Mario Baldassarri And Paolo Roberti. Includes Bibliographical References And Index.