Fiscal Problems in the Single-Market Europe by Mario Baldassarri, Paolo Roberti

By Mario Baldassarri, Paolo Roberti

The unmarried industry has been working in Europe given that 1 January 1993 however the twelve nationwide monetary structures stay self sufficient. How will this be resolved? Harmonization and coordination or financial pageant with distortions within the allocation of assets, in issue use, in localization of activities?

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Fiscal Problems in the Single-Market Europe

The one marketplace has been working in Europe given that 1 January 1993 however the twelve nationwide financial platforms stay self sustaining. How will this be resolved? Harmonization and coordination or economic pageant with distortions within the allocation of assets, in issue use, in localization of actions?

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The Economics of International Tax Policy: Some Old and New Approaches•, Tax Notes, 30 April 1990, pp. 581-91. IUO: •National Tax Systems versus the European Capital Market», Economic Policy, n. 9, 1989, pp. 345-86. [11] GoRDON RoGER: •Can Capital Income Tax Survive in Open Economies? , NBER Working Paper, n. 3416, 1990. [12] HoRST THOMAS: •A Note on the Optimal Taxation of International Investment Income•, Quarterly Journal of Economics, n. 94, 1980, pp. 793-6. [13] OECD: Taxing Profits in a Global Economy; Domestic and International Issues, Paris, 1991.

497-509. Direct Taxation Reform in the Main Industrialized Countries M. Gabriella Brlotti Centro Studi Confindustria, Roma I. · An Overview In the second half of the 1980s, spurred by the new fiscal regulation introduced in Great Britain in 1984 and the Tax Reform Act which came into force in the United States in 1986, the governments of many industrialised countries committed themselves to reforming their direct taxation systems. Even in Italy, starting from 1986, the direct taxation regime underwent several modifications, however, these changes mainly took the form of contingency provisions, dictated as they were more by the emergency situation of the public finances rather than by a clear design for tax policy.

Expenses for education, professional training, and in general expenses on which greater future income depends, fall under investments which are considered as savings, from which only the consumption of luxwy or superfluous goods are definitively excluded. In view of these problems, no fiscal system has ever used the consumption base as the only taxable base. The significance of the considerations concerning accumulation and growth, for which this type of taxation represents an effective support, has nevertheless strongly influenced the tax legislation of many industrialized countries which, on various grounds, have introduced elements of taxation based on consumption in their tax systems.

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