num_pages: 299
description: The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?The first section of this book faces the basic issues; the second, taxation on economic activity and factor use; a third section examines taxation and business income including the question of fiscal adjustments between fiscal harmonization and the Maastricht convergence criteria.
language: English
title: Fiscal Problems in the Single-Market Europe
titlecomplete: Fiscal Problems in the Single-Market Europe (Central Issues in Contemporary Economic Theory and Policy)
publisher: Palgrave Macmillan