Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/211578 
Year of Publication: 
1990
Series/Report no.: 
Bank of Finland Discussion Papers No. 3/1990
Publisher: 
Bank of Finland, Helsinki
Abstract: 
The paper surveys the plans for tax harmonization in the European Community, including the most recent proposals from the EC Commission. The first part deals with indirect taxation, while th"e second part of the paper focusses on income taxation, with special emphasis on taxes on capital income. The plans for harmonization are critically evaluated, both from a theoretical and from an. administrative point of view. It is argued that complete harmonization of indirect tax rates within the EC is not needed to reap the economic benefits of the InternaI Market. On the other hand, there is a strong case for improved international coordination of capital income ta xes , if the potential benefits of a liberalized international capital market are to be realized.
Persistent Identifier of the first edition: 
ISBN: 
951-686-238-1
Document Type: 
Working Paper

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