The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author(s): Luigi Bernardi
Edition: 1
Year: 2003
Language: English
Pages: 336
Book Cover......Page 1
Title......Page 4
Contents......Page 5
List of figures......Page 10
List of tables......Page 11
List of contributors......Page 14
Foreword: common pressures to reform European tax systems......Page 16
Preface......Page 25
Acknowledgment......Page 30
Main topics in European tax systems and tax reforms......Page 32
A comparative view of selected European countries......Page 34
Rationale and open issues of more radical reforms......Page 61
Public finance and political economics in tax design and reforms......Page 86
Reducing fiscal pressure under the Stability Pact......Page 107
National case studies of European tax systems and tax reforms......Page 126
France......Page 128
Germany......Page 157
Ireland......Page 190
Italy......Page 210
Spain......Page 244
The Netherlands......Page 272
The United Kingdom......Page 301
Index......Page 331
