Indirect Tax Harmonization: a View from the UK

Stephen Smith

Chapter 3 in Tax Harmonization and Financial Liberalization in Europe, 1992, pp 23-38 from Palgrave Macmillan

Abstract: Abstract Since the European Commission set out its proposals for the ‘approximation’ of Value Added Tax and excise duties (Commission, 1987), an extensive debate has raged in both academic and political circles about the consequences of the proposals, and the appropriate role for the European Community in indirect tax policy. This paper considers these issues, both in general terms, and with particular reference to the United Kingdom.

Keywords: Member State; Consumer Spending; Excise Duty; Duty Rate; Family Expenditure Survey (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-22008-3_3

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DOI: 10.1007/978-1-349-22008-3_3

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