Das ifo Institut untersuchte im Auftrag der Bundesanstalt für Landwirtschaft und Ernährung (BLE) die Besteuerung … bestimmter Produktionsmittel in ausgewählten EU-Mitgliedstaaten. Neben einem steuerrechtlichen Teil, in dem die unterschiedlichen … steuerpolitischen Instrumentariums zur Umstrukturierung der Landwirtschaft. Für die untersuchten Ländern wurde aufgezeigt, welche …

. Although the rules about public subsidies for agriculture and forestry in the EU appear to be largely harmonised, the varied … primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well … individual countries. This fact, in turn, suggests urgent needs for further political discussions on the EU level. The study …

. Although the rules about public subsidies for agriculture and forestry in the EU appear to be largely harmonised, the varied … primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well … individual countries. This fact, in turn, suggests urgent needs for further political discussions on the EU level. The study …

Das ifo Institut untersuchte im Auftrag der Bundesanstalt für Landwirtschaft und Ernährung (BLE) die Besteuerung … bestimmter Produktionsmittel in ausgewählten EU-Mitgliedstaaten. Neben einem steuerrechtlichen Teil, in dem die unterschiedlichen … steuerpolitischen Instrumentariums zur Umstrukturierung der Landwirtschaft. Für die untersuchten Ländern wurde aufgezeigt, welche …

At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of … this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise … travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such …

The abolition of intra-EU duty free was critically discussed and accompanied by a vigorous and well-financed lobbying … considerable in the short-term. However, theoretical and empirical examinations made in this study suggest: (a) intra-EU duty free … eliminating intra-EU duty free shopping. These three important arguments, which can also be applied to the new EU Member States …

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents … of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and … the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products …