The distribution of effective tax burdens in four EU countries
National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over... Mehr ...
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Dokumenttyp: | doc-type:workingPaper |
Erscheinungsdatum: | 1996 |
Verlag/Hrsg.: |
Lüneburg: Universität Lüneburg
Forschungsinstitut Freie Berufe (FFB) |
Schlagwörter: | ddc:330 / H24 / D30 / D31 / Distribution of tax burden / European Union / tax mix of Germany / the Netherlands / Spain and United Kingdom / Verteilung der Steuerlast / Europäische Gemeinschaft / Steuerstruktur von Deutschland / den Niederlanden / Spanien und Großbritannien |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-29231623 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/10419/67457 |