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Taxing Capital Income in the European Union: Issues and Options for Reform
Sijbren Cnossen
Taxing Capital Income in the European Union: Issues and Options for Reform
Sijbren Cnossen
Addresses the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU.
314 pages, 9 line drawings, 18 tables
Media | Books Hardcover Book (Book with hard spine and cover) |
Released | June 15, 2000 |
ISBN13 | 9780198297833 |
Publishers | Oxford University Press |
Pages | 314 |
Dimensions | 163 × 242 × 22 mm · 594 g |
Editor | Cnossen, Sijbren (Professor of Tax Law and Public Finance, Professor of Tax Law and Public Finance, Erasmus University, Rotterdam) |
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