Argumente für die Harmonisierung der indirekten Steuern in der EG

Gregor A. Larbig

Working Paper Series B from Friedrich Schiller University of Jena, School of of Economics and Business Administration

Abstract: A survey of reasons for harmonisation of indirect taxes accross Europe will be done with short reference to the major topic of tax competition. The discussion can be divided into two major fields of harmonisation: several indirect commodity taxes and the VAT, on which will be the focus of this paper.

Keywords: Indirect Taxation; Fiscal Competition; Harmonisation (search for similar items in EconPapers)
JEL-codes: H26 H87 (search for similar items in EconPapers)
Date: 1998-06-01
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Persistent link: https://EconPapers.repec.org/RePEc:jen:jenavo:1998-09

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