| Autor: |
de Kam, C. A., de Haan, J., Giles, C., Manresa, A., Berenguer, E., Calonge, S., Merz, J., Venkatarama, K. |
| Rok vydání: |
1996 |
| Předmět: |
|
| Popis: |
National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
|
