Harmonising corporate taxes in Europe
Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile. However, it seems likely that the elimination or reduction o...
| Auteurs principaux: | , |
|---|---|
| Format: | Journal article |
| Publié: |
1990
|
| _version_ | 1826265365421752320 |
|---|---|
| author | Devereux, M Pearson, M |
| author_facet | Devereux, M Pearson, M |
| author_sort | Devereux, M |
| collection | OXFORD |
| description | Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile. However, it seems likely that the elimination or reduction of many other obstacles to business within Europe as part of the 1992 'Single Market' programme may lead to a greater awareness of the costs of the maintaining twelve different corporate tax systems within the Community. |
| first_indexed | 2024-03-06T20:22:33Z |
| format | Journal article |
| id | oxford-uuid:2e545307-ad05-42f0-a9a7-98519e016c8b |
| institution | University of Oxford |
| last_indexed | 2024-03-06T20:22:33Z |
| publishDate | 1990 |
| record_format | dspace |
| spelling | oxford-uuid:2e545307-ad05-42f0-a9a7-98519e016c8b2022-03-26T12:48:11ZHarmonising corporate taxes in Europe Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:2e545307-ad05-42f0-a9a7-98519e016c8bSaïd Business School - Eureka1990Devereux, MPearson, MAlthough it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile. However, it seems likely that the elimination or reduction of many other obstacles to business within Europe as part of the 1992 'Single Market' programme may lead to a greater awareness of the costs of the maintaining twelve different corporate tax systems within the Community. |
| spellingShingle | Devereux, M Pearson, M Harmonising corporate taxes in Europe |
| title | Harmonising corporate taxes in Europe |
| title_full | Harmonising corporate taxes in Europe |
| title_fullStr | Harmonising corporate taxes in Europe |
| title_full_unstemmed | Harmonising corporate taxes in Europe |
| title_short | Harmonising corporate taxes in Europe |
| title_sort | harmonising corporate taxes in europe |
| work_keys_str_mv | AT devereuxm harmonisingcorporatetaxesineurope AT pearsonm harmonisingcorporatetaxesineurope |