The paper surveys the plans for tax harmonization in the European Community, including the most recent proposals from the EC Commission. The first part deals with indirect taxation, while th"e second part of the paper focusses on income taxation, with special emphasis on taxes on capital income....

This paper surveys the theory ofinternational tax coordination. The first part of the paper discusses the optimal method of international double taxation relief from an equity and efficiency perspective. The second part surveys the modern game-theoretic approach to tax coordination, stressing...