National Tax Policy in Europe
To Be or Not to Be?
(Sprache: Englisch)
The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to...
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Klappentext zu „National Tax Policy in Europe “
The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
Inhaltsverzeichnis zu „National Tax Policy in Europe “
The 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.
Autoren-Porträt
Univ.-Prof. Dr. Eva Eberhartinger, LLM ist Professorin für betriebswirtschaftliche Steuerlehre und Vizerektorin für Finanzen an der Wirtschaftsuniversität Wien. Sie befasst sich in ihrer Arbeit mit Fragen der Rechnungslegung und der Besteuerung und widmet sich hierbei besonders Internationalen Fragestellungen.
Bibliographische Angaben
- 2010, Softcover reprint of hardcover 1st ed. 2007, XIII, 255 Seiten, Maße: 15,5 x 23,5 cm, Kartoniert (TB), Englisch
- Herausgegeben: Krister Andersson, Eva Eberhartinger, Lars Oxelheim
- Verlag: Springer, Berlin
- ISBN-10: 3642089615
- ISBN-13: 9783642089619
Sprache:
Englisch
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