Tax Systems and Tax Reforms in Europe

ISBN-13: 9780415322515 / Angielski / Twarda / 2003 / 336 str.

Luigi Bernardi; Paola Profeta; Vito Tanzi

Opis

The past 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 comprehensive volume provides impressive analyses of tax systems and tax reforms in various European countries including France, Germany, Italy and the United Kingdom. With a preface from Vito Tanzi and an impressive range of contributions, the book identifies and analyses the main common forces that drive fiscal reforms such as globalization, European reunification, and fiscal federalism. This impressive book will be of great interest not only to academics interested in international finance and fiscal studies but also to those professionals involved in the financial sectors across the world.

Spis treści

Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4. Reducing Fiscal Pressure Under the Stability Pact Fedele De Novellis and Salvatore Parlato Part Two: National Case Studies of European Tax Systems and Tax Reforms Luca Gandullia Co-Editor 5. France Simona Scabrosetti 6. Germany Giorgia C. Maffini 7. Ireland Alessandro Sommacal 8. Italy Luigi Bernardi 9. Spain Davide Tondani 10. The Netherlands Graziano Abrate 11. The United Kingdom Giuseppe Migali

O autorze

Luigi Bernardi is Full Professor of Public Finance at the University of Pavia, Italy.
Paola Profeta is Assistant Professor of Public Economics at the University of Pavia, Italy.