Fiscal harmonization in common markets / Carl S. Shoup, editor.

Contiene: v.1 Theory V.2 Practice.

VOLUMEN I -- Foreword, vii -- Introduction, xv -- Chapter I. Economic analysis of tax harmonization / Douglas Dosser, 1 -- Chapter II. The theory of economic unions: a comparative analysis of customs unions, free trade areas, and tax unions / Hirofumi Shibata, 145 -- Chapter III. The origin principle and transport costs / William M. McNie, 265 -- Chapter IV. Problems of government expenditure harmonization in a common market / Norbert Andel, 311 -- Chapter V. Problems of harmonization of social security policies in a common market / Norbert Andel, 353 -- Chapter VI. Regional policies in a common market / Richard M. Bird, 385 -- Name index, 457 -- Subject index, 461.

VOLUMEN II -- Introduction, xi -- Chapter VII. Indirect taxation and goals of the European economic community / Clara K. Sullivan, 1 -- Chapter VIII. Indirect tax systems in the European community and the United Kingdom / Clara K. Sullivan, 103 -- Chapter IX. Potential rates of value-added tax in the European economic community / Clara K. Sullivan, 173 -- Chapter X. Harmonization of direct business taxes: a case study / Peggy B. Musgrave, 207 -- Chapter XI. European economic integration and stabilization policy / C. K. Shaw, 344 -- Chapter XII. Tax harmonization in the European free trade association / Hirofumi Shibata, 440 -- Chapter XIII. The fiscal aspects of the central American common market / Marion Hamilton Gillim, 479 -- Chapter XIV. Some fiscal aspects of the Latin American free trade association / Marion Hamilton Gillim, 524 -- Chapter XV. Tax harmonization in the east African common market / John F. Due and Peter Robson, 553 -- Chapter XVI. Problems of harmonization in soviet-type economies: the case of comecon / Richard M. Bird, 606 -- Name index, 659 -- Subject index, 663.