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The Community Internal Market: Direct and Indirect Taxation Issues

In: Tax Harmonization and Financial Liberalization in Europe

Author

Listed:
  • Michel Aujean
  • Ken Lennan

Abstract

A full discussion of the links between taxation and the creation of the Internal Market is both an ambitious and a delicate task. This is an area where the cut and thrust of theoretical and technical debate often dominates the more practical objective of finding actual solutions to real problems. Taxation is truly an area which is fundamentally rooted in economics but, since it has immediate and very tangible effects on individuals, it is also at the very centre of the political process. For this reason changes in taxation should be tailored to the Internal Market objective sought and the rationale behind each proposal and its economic implications clearly understood.

Suggested Citation

  • Michel Aujean & Ken Lennan, 1992. "The Community Internal Market: Direct and Indirect Taxation Issues," Palgrave Macmillan Books, in: Georg Winckler (ed.), Tax Harmonization and Financial Liberalization in Europe, chapter 2, pages 8-22, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-22008-3_2
    DOI: 10.1007/978-1-349-22008-3_2
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