Tax Harmonization and Financial Liberalization in Europe

This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.

Inhalt
Part 1 Tax harmonization: the case for European tax harmonization, Hans-Werner Sinn; the community internal market, Michel Aujean and Ken Lennan; indirect tax harmonization, Stephen Smith; the distortionary effects of taxes on trade in border area, John D. FitzGerald; tax structure harmonization in 1992, Philippe Defeyt; the European tax harmonization - the French perspective, Guy Gilbert and Annie Vallee; EC tax harmonization - the German perspective, Rolf Peffekoven; Austria-EEC - issues of tax harmonization, Ewald Nowotny; tax harmonization - the Italian perspective, Alberto Majocchi. Part 2 Financial liberalization: we should distinguish between financial integration and monetary unification, Charles A.E. Goodhart; opening up financial markets, Claus Kohler; government finance, real interest rates and the EMS, C.J. Rijnvos; opening up financial markets - the Belgian perspective, Olivier Lefebvre; opening up financial markets - the German view, Dietmar Kath; financial market integration - the case of France in the light of empirical evidence, Christian Bordes; tax treatment of savings in Spain facing the liberalization of capital movements and monetary integration in Europe, M.A. Lasheras and Antonia Mones; European market integration and the Euorpean insurance industry, Jorg Finsinger. Part 3 General Issues: recent developments towards closer European integration - a French view, Pierre Maillet; progress and problems in the process of European integration, 1987-9 - a German perspective, Angelos Kotios and Josef Molsberger; challenges facing the EFTA countries, Georg Winckler.