Tax Policy and the European Community

In "Tax Policy and the European Community", the authors draw on their existing research on corporate tax harmonization to provide an integrated discussion of the main areas of EEC tax policy. Subjects covered include: indirect taxation (VAT and excise duties); corporate taxation and tax harmonization; an overview of the appropriate role of the EEC in taxation and the relationship of tax policy to 1992 and the process of market integration. The authors explain why they have concentrated, as EEC policy does, on indirect and company taxes, and why the EEC has little role in other areas of taxation.