Description
Part 1 Tax harmonization: the case for European tax harmonization, Hans-Werner Sinn; the community internal market, Michel Aujean and Ken Lennan; indirect tax harmonization, Stephen Smith; the distortionary effects of taxes on trade in border area, John D. FitzGerald; tax structure harmonization in 1992, Philippe Defeyt; the European tax harmonization – the French perspective, Guy Gilbert and Annie Vallee; EC tax harmonization – the German perspective, Rolf Peffekoven; Austria-EEC – issues of tax harmonization, Ewald Nowotny; tax harmonization – the Italian perspective, Alberto Majocchi. Part 2 Financial liberalization: we should distinguish between financial integration and monetary unification, Charles A.E. Goodhart; opening up financial markets, Claus Kohler; government finance, real interest rates and the EMS, C.J. Rijnvos; opening up financial markets – the Belgian perspective, Olivier Lefebvre; opening up financial markets – the German view, Dietmar Kath; financial market integration – the case of France in the light of empirical evidence, Christian Bordes; tax treatment of savings in Spain facing the liberalization of capital movements and monetary integration in Europe, M.A. Lasheras and Antonia Mones; European market integration and the Euorpean insurance industry, Jorg Finsinger. Part 3 General Issues: recent developments towards closer European integration – a French view, Pierre Maillet; progress and problems in the process of European integration, 1987-9 – a German perspective, Angelos Kotios and Josef Molsberger; challenges facing the EFTA countries, Georg Winckler.
