Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the...

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Bibliographic Details
Corporate Author:	International Monetary Fund
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1990 Washington, D.C. : 1990
Series:	IMF Working Papers; Working Paper ; No. 1990/017 IMF eLibrary
Subjects:	Benefit tax Benefit taxes Capital income taxation Capital tax Corporate income tax Corporate income taxation Corporate income taxes Corporate tax base Corporate tax rate Corporate tax rates Corporate taxes Corporation income tax Corporation tax Dividend payments Dividend taxation Domestic tax Domestic taxation Double taxation Effective tax rates Efficient tax system Expenditure levels Fiscal actions Fiscal affairs department Fiscal affairs Fiscal documentation Fiscal policies Fiscal policy Fiscal positions Fiscal studies Fiscal system Fiscal systems Foreign tax credit Foreign tax Foreign taxes Government expenditure High-tax countries Higher tax rates Home country Income groups Income tax rates Income tax system Income taxes Income taxpayers Indirect taxes Interest payments International double taxation International tax Investment tax credits Local taxes Low-tax countries Lower tax rates Marginal tax rate Marginal tax rates Municipal taxes National tax association National tax journal National tax policy National tax systems Normative tax theory Personal income tax system Personal income tax Personal income taxes Personal taxes Progressive taxation Property taxes Public debt Public expenditure Public expenditures Public finance Public spending Rates of income tax Share of public spending State corporation income tax Tax accounting Tax administrations Tax administrators Tax allowance Tax arbitrage Tax assignment Tax authorities Tax authority Tax avoidance Tax base Tax bases Tax burden Tax changes Tax collections Tax competition Tax coordination Tax countries Tax credit Tax credits Tax distortions Tax enforcement Tax evaders Tax evasion Tax expenditures Tax harmonization Tax haven Tax incentives Tax journal Tax liabilities Tax measures Tax on dividends Tax policy Tax purposes Tax rates on capital Tax rates Tax reform Tax reforms Tax return Tax returns Tax revenue Tax revenues Tax structure Tax structures Tax system Tax systems Tax treaties Tax treatment Taxable income Taxable profits Taxation of investment Taxation Taxes on capital Taxes on income Taxes on labor Uniform tax Unitary taxation Vat rate Business Taxes and Subsidies Capital income tax Corporate & business tax Corporate Taxation Corporations Income tax systems Income tax Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Taxation, Subsidies, and Revenue: General Taxes Belgium Denmark France Germany Greece Grenada Ireland Italy Luxembourg Netherlands Portugal Spain United Kingdom

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Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

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