Structures of the Taxation Systems in the European Union - 1970-1997 (Paperback, Revised edition)

The taxation systems of the Member States of the Union still exhibit great differences (in rates, bases, objects of taxation, certainty of taxation etc.) Owing to their great complexity, comparisons between the taxation systems are very difficult. This publication provides a unified framework by which the heterogeneous taxation systems of the different Member States can be compared at different levels of aggregation. Such a framework is also of importance for the preparation of tax policy decisions in the European context.