European tax harmonisation and production efficiency

This paper analyses the impact on production efficiency of potential harmonisation of the taxation of income from capital in the European Union. It develops and applies a methodology for computing the cost of capital for transnational investments to assess the degree to which production efficiency h...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριοι συγγραφείς: Devereux, M, Pearson, M
Μορφή: Journal article
Έκδοση: 1995