Warianty tytułu
The Influence of the European Union Tax Harmonization on the GDP and the Consumption in the Countries of Central Europe
Języki publikacji
Abstrakty
Zaprezentowano wybrane wyniki badań w zakresie harmonizacji podatkowej. Przedstawiono hipotezy i wskaźnikową koncepcję pomiaru wpływu harmonizacji podatków pośrednich na PKB i konsumpcję w krajach Europy Środkowej.
Specific findings in the scope of tax harmonization were presented. Hypotheses and the quota concept on measuring the indirect taxes harmonization influence on the GDP and a consumption in the countries of Central Europe were described. (A.T.)
Rocznik
Numer
Strony
109--129
Opis fizyczny
Twórcy
autor
Bibliografia
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- Kohlhaus M., Schumacher K., Dieckmann J., Cames M., Schumacher D., Economic, enviromental and international trade effects of the EU directive on energy tax harmonization, DIW, Berlin 2004
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- Mendoza E., The international macroeconomics of taxation and the case against European tax harmonization, National Bureau of Economic Research, Working Paper 8217, Cambridge 2001
- Mendoza E., Tesar L.L., Razin A., Effective tax rates in macroeconomics: Cross country estimates of tax rates factor incomes and consumption, .Journal of Monetary Economics" 1994, 34, s. 297-323
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000162033796