Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Commodity Tax Harmonization in the European Community

Image not available lge
A. HauflerUniversity of Konstanz, Germany

ISBN13: 9783790807141
ISBN: 3790807141
Published: October 1993
Publisher: Physica-Verlag
Format: Paperback
Price: £48.50

The book is concerned with the main issues that arise forgeneral commodity taxation in the internal market: thechoice of a new international tax principle and the questionof tax rate harmonization.;The book provides a thoroughdiscussion of these issues and evaluates the choices made bythe European Community from a welfare-theoretic perspectiveby comparing them to feasible alternatives.;The discussion integrates a large number of recenttheoretical and policy-oriented contributions which have sofar not been collected and summarized in a single volume.;Special features of the book are that (a) the analysiscombines elements of international trade theory and publicfinance, two economic disciplines which are rarelyintegrated; (b) a dual general equilibrium framework is usedthroughout the analysis, (c) a second-best setting isconsistently employed, incorporating relevant policyconstraints and integrating conflicting arguments in asingle analytical framework, (d) part of the theoreticalanalysis is supplemented by a computable general equilibriumapproach.;The book shows that well-known international trademodelscan be extended to model alternative principles for taxinginternational trade but also international differences inpreferences for public goods and different views ofgovernment behavior - issues which are directly relevant forthe discussion of tax rateharmonization but are rarelytreated in an analytical way.

Image not available lge