Our research shows that in the ongoing discussion concerning ‘the social dimension of Europe’, it appears that there is much to gain if the tax policy interaction between Member States and the European Union, which is currently taking place within the European Semester, could be extended to...

One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and infl uence the distribution of paid and unpaid work between men and women.

The isolation of national telecommunications markets in the past has meant that pronounced differences remain among the R&D systems operating in the countries of the European Community. The intended opening up of public procurement markets by the end of 1992 could therefore lead to substantial...