Description
PART 1: BASIC ISSUES – Harmonization of Direct Taxes in the European Community; M.Daly – Direct Taxation Reform in the Main Industrialized Countries; M.G.Briotti – Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios; P.Roberti – PART 2: TAXATION, ECONOMIC ACTIVITY AND FACTOR USE – Social Security Contributions and Efficiency Wage Theory: Incidence and Effects on Employment; G.Pisauro – Prevention of Global Warming and Taxation of Energy and Carbon Emissions: On a Recent EC Proposal; D.Piacentino – PART 3: TAXATION AND BUSINESS INCOME – The Taxation of Income from Capital in Italy (1980-1990); J.S.Alworth & L.Castellucci – A Complicated Tax: the Value Added Tax; M.Leccisotti & M.Mare – Fiscal Adjustments between Fiscal Harmonization and the Maastricht Convergence Criteria; P.Roberti & M.Visaggio – Index
