© 1994

Fiscal Problems in the Single-Market Europe

  • Mario Baldassarri
  • Paolo Roberti

Table of contents

  1. Front Matter
    Pages i-1
  2. Basic Issues

  3. Taxation, Economic Activity and Factor Use

  4. Taxation and Business Income

    1. Front Matter
      Pages 171-171
    2. Julian S. Alworth, Laura Castellucci
      Pages 173-246
    3. Mario Leccisotti, Mauro Marè
      Pages 247-259
  5. Back Matter
    Pages 295-299

About this book


The single market has been operating in Europe since 1 January 1993 but the twelve national fiscal systems remain independent. How will this be resolved? Harmonization and coordination or fiscal competition with distortions in the allocation of resources, in factor use, in localization of activities?


efficiency employment European Community Italy taxation

Editors and affiliations

  • Mario Baldassarri
    • 1
  • Paolo Roberti
    • 2
  1. 1.University of Rome ‘La Sapienza’Italy
  2. 2.World BankUSA

Bibliographic information