Genser, Bernd; Haufler, Andreas - 1996
an increased role of the EU in the field of capital taxation if mobility costs within Europe are systematically lower …An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … effektiven Steuerbelastung von null zu belegen. Der theoretische Befund signalisiert Handlungsbedarf für die EU auf dem Gebiet …