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...
| Những tác giả chính: | , |
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| Định dạng: | Journal article |
| Được phát hành: |
1995
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