Tax policy and investment in the European Community: [this paper consists of two parts ; the first part describes and analyses the various tax instruments aimed at influencing private investment in the nine countries of the European Community ; the second part is an attempt to discover how indicators of the relative efficiency of instruments of tax policy can be given a basis in economic theory ; this study was undertaken in July 1972 at the invitation of the Commission of the European Communities by the Institute for Fiscal Studies and the Institute for Economic Research of the Erasmus University Rotterdam ; the Institute for Fiscal Studies is responsible for the first part of this paper; the Institute for Economic Research is responsible for the second part]

In: Studies

In: Taxation series 1

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Tax policy and investment in the European Community

In: Studies

In: Taxation series = Série fiscalité 1

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