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| Tekijä: | Messere, K. |
| Otsikko: | Tax policy in Europe: a comparative survey |
| Lehti: | European Taxation
2000 : DEC, VOL. 40:12, p. 526-541 |
| Asiasana: | Tax policy Country comparisons Europe |
| Kieli: | eng |
| Tiivistelmä: | The paper describes some of the similarities and differences in the tax profiles of seventeen European countries. Although governments may be influenced in their varous tax policu choices by what is happening in other countries or by initiatives taken by teh European Commission, it is historical factors together with current political and economic constraints that play a greater part in their decisions. |
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