Tax harmonization or tax competition as means to integrate Western Europe
Year of publication: |
1991
|
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Authors: | Spahn, Paul Bernd |
Other Persons: | Kaiser, Helmut (contributor) |
Published in: |
Konjunkturpolitik : applied economics quarterly ; Zeitschrift für angewandte Wirtschaftsforschung. - Berlin : Duncker & Humblot, ISSN 0023-3498, ZDB-ID 3250-5. - Vol. 37.1991, 1, p. 1-44
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Subject: | Steuerharmonisierung | Tax harmonization | Steuerwettbewerb | Tax competition | Umsatzsteuer | Sales tax | EU-Staaten | EU countries |
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