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Full Description
This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.
Contents
Part 1 Tax harmonization: the case for European tax harmonization, Hans-Werner Sinn; the community internal market, Michel Aujean and Ken Lennan; indirect tax harmonization, Stephen Smith; the distortionary effects of taxes on trade in border area, John D. FitzGerald; tax structure harmonization in 1992, Philippe Defeyt; the European tax harmonization - the French perspective, Guy Gilbert and Annie Vallee; EC tax harmonization - the German perspective, Rolf Peffekoven; Austria-EEC - issues of tax harmonization, Ewald Nowotny; tax harmonization - the Italian perspective, Alberto Majocchi. Part 2 Financial liberalization: we should distinguish between financial integration and monetary unification, Charles A.E. Goodhart; opening up financial markets, Claus Kohler; government finance, real interest rates and the EMS, C.J. Rijnvos; opening up financial markets - the Belgian perspective, Olivier Lefebvre; opening up financial markets - the German view, Dietmar Kath; financial market integration - the case of France in the light of empirical evidence, Christian Bordes; tax treatment of savings in Spain facing the liberalization of capital movements and monetary integration in Europe, M.A. Lasheras and Antonia Mones; European market integration and the Euorpean insurance industry, Jorg Finsinger. Part 3 General Issues: recent developments towards closer European integration - a French view, Pierre Maillet; progress and problems in the process of European integration, 1987-9 - a German perspective, Angelos Kotios and Josef Molsberger; challenges facing the EFTA countries, Georg Winckler.
