Overview

Editors:

Mario Baldassarri (Professor of Economics)⁰,
Paolo Roberti (Senior Economist)¹

Mario Baldassarri
1. University of Rome ‘La Sapienza’, Italy
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Paolo Roberti
1. World Bank, USA
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Part of the book series: Central Issues in Contemporary Economic Theory and Policy (CICETP)

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Table of contents (8 chapters)

Front Matter

Pages i-1

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Basic Issues
1. Front Matter
  
  Pages 3-3
  
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2. Harmonization of Direct Taxes in the European Community
  
  Michael Daly
  
  Pages 5-47
3. Direct Taxation Reform in the Main Industrialized Countries
  
  M. Gabriella Briotti
  
  Pages 49-89
4. Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios
  
  Paolo Roberti
  
  Pages 91-123
Taxation, Economic Activity and Factor Use
1. Front Matter
  
  Pages 125-125
  
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2. Social Security Contributions and Efficiency Wage Theory: Incidence and Effects on Employment
  
  Giuseppe Pisauro
  
  Pages 127-151
3. Prevention of Global Warming and Taxation of Energy and Carbon Emissions: On a Recent EC Proposal
  
  Diego Piacentino
  
  Pages 153-170
Taxation and Business Income
1. Front Matter
  
  Pages 171-171
  
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2. The Taxation of Income from Capital in Italy (1980–1990)
  
  Julian S. Alworth, Laura Castellucci
  
  Pages 173-246
3. A Complicated Tax: the Value Added Tax
  
  Mario Leccisotti, Mauro Marè
  
  Pages 247-259
4. Fiscal Adjustment between Fiscal Harmonization and the Maastricht Convergence Criteria
  
  Paolo Roberti, Mauro Visaggio
  
  Pages 261-294
Back Matter

Pages 295-299

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Keywords

About this book

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?

Editors and Affiliations

University of Rome ‘La Sapienza’, Italy

Mario Baldassarri
World Bank, USA

Paolo Roberti

Bibliographic Information

Book Title: Fiscal Problems in the Single-Market Europe
Editors: Mario Baldassarri, Paolo Roberti
Series Title: Central Issues in Contemporary Economic Theory and Policy
DOI: https://doi.org/10.1007/978-1-349-23197-3
Publisher: Palgrave Macmillan London
eBook Packages: Palgrave Economics & Finance Collection, Economics and Finance (R0)
Copyright Information: SIPI Servizio Italiano Pubblicazioni Internazionali Srl 1994
Hardcover ISBN: 978-0-333-61066-4Published: 07 January 1994
Softcover ISBN: 978-1-349-23199-7Published: 01 January 1994
eBook ISBN: 978-1-349-23197-3Published: 12 February 1994
Series ISSN: 2662-6217
Series E-ISSN: 2662-6225
Edition Number: 1
Number of Pages: V, 299
Topics: International Economics, European Union Politics, Public Finance, Economic Theory/Quantitative Economics/Mathematical Methods

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Fiscal Problems in the Single-Market Europe

Overview

Access this book

Other ways to access

Table of contents (8 chapters)

Front Matter

Basic Issues

Front Matter

Taxation, Economic Activity and Factor Use

Front Matter

Taxation and Business Income

Front Matter

Back Matter

Keywords

About this book

Editors and Affiliations

University of Rome ‘La Sapienza’, Italy

World Bank, USA

Bibliographic Information

Publish with us

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