Welfare Effects of Value-Added Tax Harmonization in Europe

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Publisher : Springer Science & Business Media
ISBN 13 : 3642794939
Total Pages : 242 pages
Book Rating : 4.6/5 (427 download)

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Book Synopsis Welfare Effects of Value-Added Tax Harmonization in Europe by : Hans Fehr

Download or read book Welfare Effects of Value-Added Tax Harmonization in Europe written by Hans Fehr and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.

A Guide to the Sixth VAT Directive

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Publisher :
ISBN 13 :
Total Pages : 926 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis A Guide to the Sixth VAT Directive by : B. J. M. Terra

Download or read book A Guide to the Sixth VAT Directive written by B. J. M. Terra and published by . This book was released on 1991 with total page 926 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Documents

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Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Documents by :

Download or read book Documents written by and published by . This book was released on 1992 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The EU VAT System and the Internal Market

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Publisher : IBFD
ISBN 13 : 9087220472
Total Pages : 403 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis The EU VAT System and the Internal Market by : Rita de La Feria

Download or read book The EU VAT System and the Internal Market written by Rita de La Feria and published by IBFD. This book was released on 2009 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis focuses upon VAT in the context of the Community's internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of Justice. The study commences with an analysis of the concept of internal market, the main objective of which is to establish the basic legal framework for the proposed thesis. As part of this examination, it is demonstrated that the EC Treaty creates a temporally unlimited obligation for the Community to approve legislation with the aim of establishing and improving the functioning of the internal market. By analysis of existing EU VAT jurisprudence, it is argued that obstacles cannot be overcome through incremental developments emerging from the Court of Justice, but can only be resolved by fundamental and substantive legislative amendment.

USITC Publication

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Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis USITC Publication by :

Download or read book USITC Publication written by and published by . This book was released on 1991 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

European Access

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Publisher :
ISBN 13 :
Total Pages : 652 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis European Access by :

Download or read book European Access written by and published by . This book was released on 1995 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:

VAT Neutrality

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Publisher : Primento
ISBN 13 : 2879747880
Total Pages : 227 pages
Book Rating : 4.8/5 (797 download)

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Book Synopsis VAT Neutrality by : Charlène Adline Herbain

Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

A Guide to the European VAT Directives

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Publisher :
ISBN 13 :
Total Pages : 798 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis A Guide to the European VAT Directives by : B. J. M. Terra

Download or read book A Guide to the European VAT Directives written by B. J. M. Terra and published by . This book was released on 1991 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: Loose-leaf publication providing comprehensive coverage of all aspects of European Community's Directives on VAT, including Directive 91/680/EEC on the removal of fiscal frontiers on 1 January 1993. Includes a general introduction to VAT, details in relationship and impact of other EC Directives and Acts, explores the history and developments of the Sixth Directive and Directive 91/ 680/EEC, and provides extensive documentation.

The Effects of Greater Economic Integration Within the European Community on the United States

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Publisher :
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Effects of Greater Economic Integration Within the European Community on the United States by : United States International Trade Commission

Download or read book The Effects of Greater Economic Integration Within the European Community on the United States written by United States International Trade Commission and published by . This book was released on 1991 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Official Journal of the European Communities

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Publisher :
ISBN 13 :
Total Pages : 1060 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Official Journal of the European Communities by :

Download or read book Official Journal of the European Communities written by and published by . This book was released on 1990 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Perspectives on the Environment (Volume 2)

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Publisher : Routledge
ISBN 13 : 0429839804
Total Pages : 205 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Perspectives on the Environment (Volume 2) by : Sue Elworthy

Download or read book Perspectives on the Environment (Volume 2) written by Sue Elworthy and published by Routledge. This book was released on 2018-08-13 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in 1995, the essays in this book are papers presented to the second conference of the Interdisciplinary Research Network on the Environment and Society (IRNES) held in Sheffield in September 1993. It follows "Perspectives on the Environment" (ed. Holder et al, 1993, Avebury) to continue the dissemination of the work of IRNES members to a wider audience. Part I explores the social dimensions of environmental technology in the form of an examination of the construction of global climate models, a critical analysis of the discourses associated with agricultural biotechnologies and the environmental implications of building technologies. Part II explores national and international politics of the environment in Britain, the Ukraine and Burma, Thailand and Indonesia. Part III deals with planning for sustainability in Japan and Britain. Part IV examines theories of democracy and the state both nationally and in the form of the European Union's principle of subsidiary.

Go Down to Silence

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Publisher : Multnomah
ISBN 13 : 1576737365
Total Pages : 346 pages
Book Rating : 4.5/5 (767 download)

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Book Synopsis Go Down to Silence by : G.K. Belliveau

Download or read book Go Down to Silence written by G.K. Belliveau and published by Multnomah. This book was released on 2001-02-05 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jacob Horowitz, a worn and bitter business tycoon, has never spoken to anyone about his experience of Nazi persecution during World War II -- not even his recently deceased wife, Liza. Suddenly stricken with terminal cancer, the aging Jew receives an invitation from his old friend Pierre, a Gentile Christian and former Belgian underground operative, to pay him one last visit in Belgium. Jacob accepts, and determines to take along his estranged son Isaac. In this fast-paced, vivid historical account set alternately in war-torn Europe and today's United States, the consequences of war become clear. Momentous events push the hardened Horowitz toward reconciliation with his youngest son, with his past, with God, and with himself.

The Effects of Greater Economic Integration Within the European Community on the United States

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Author :
Publisher :
ISBN 13 :
Total Pages : 278 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis The Effects of Greater Economic Integration Within the European Community on the United States by :

Download or read book The Effects of Greater Economic Integration Within the European Community on the United States written by and published by . This book was released on 1991 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Two Revolutions

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Publisher : NYU Press
ISBN 13 : 1479818348
Total Pages : 179 pages
Book Rating : 4.4/5 (798 download)

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Book Synopsis The Two Revolutions by : Avery Dame-Griff

Download or read book The Two Revolutions written by Avery Dame-Griff and published by NYU Press. This book was released on 2023-08-01 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: The internet origins of the American transgender movement The Two Revolutions explores how the rise of the internet shaped transgender identity and activism from the 1980s to the present. Through extensive archival research and media archeology, Avery Dame-Griff reconstructs the manifold digital networks of transgender activists, cross-dressing computer hobbyists, and others interested in gender nonconformity who incited the second revolution of the title: the ascendance of “transgender” as an umbrella identity in the mid-1990s. Dame-Griff argues that digital communications sparked significant momentum within what would become the transgender movement, but also further cemented existing power structures. Covering both a historical period that is largely neglected within the history of computing, and the poorly understood role of technology in queer and trans social movements, The Two Revolutions offers a new understanding of both revolutions—the internet’s early development and the structures of communication that would take us to today’s tipping point of trans visibility politics. Through a history of how trans people online exploited different digital infrastructures in the early days of the internet to build a community, The Two Revolutions tells a crucial part of trans history itself.

EC Employment Law

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Publisher : Oxford University Press, USA
ISBN 13 : 0199280029
Total Pages : 938 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis EC Employment Law by : Catherine Barnard

Download or read book EC Employment Law written by Catherine Barnard and published by Oxford University Press, USA. This book was released on 2006 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'EC Employment Law' provides a thorough and authoritative guide to EC law on employment, within a social and economic context. Extensive coverage is given of complex equality caselaw and legislation, and many issues not covered elsewhere are examined.

SCAD Actualités

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Publisher :
ISBN 13 :
Total Pages : 302 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis SCAD Actualités by :

Download or read book SCAD Actualités written by and published by . This book was released on 1991 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:

University of Miami yearbook of international law

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Publisher :
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (51 download)

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Book Synopsis University of Miami yearbook of international law by :

Download or read book University of Miami yearbook of international law written by and published by . This book was released on 1992 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: