{"id":108152,"date":"2024-01-22T15:26:36","date_gmt":"2024-01-22T14:26:36","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/108152\/"},"modified":"2024-04-18T19:09:38","modified_gmt":"2024-04-18T17:09:38","slug":"the-development-of-tax-structures-in-the-eu-member-states","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/108152\/","title":{"rendered":"The Development of Tax Structures in the EU Member States"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-108152","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Some of the proposals of national as well as European fiscal policy makers can be viewed as advocating something like a cartel of conditions formed by national tax administrations, out of a certain (understandable) d\u00e9formation professionelle of ministers of finance. For this very reason such proposals have been condemned by others as aiming to eliminate desirable competition between national tax systems ...","onlinedate":"2003-12-01 00:00:00","lang":"English","publication_series":"","publication_date":"20031201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"The Development of Tax Structures in the EU Member States European Union Economic Policy Issues for the Next Decade\"]","jelcodes":"[]","related_publications":"[]","pdf":null,"zip":null,"link":"http:\/\/www.wkap.nl\/prod\/b\/1-4020-7715-7","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"Kluwer Academic Publishers","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[3945],"persons_data":"[{\"personId\":3945,\"personName\":\"Helmut Kramer\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"Dordrecht","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_bookanthology rendering_apa rendering_bookanthology_apa\\\"><span>Kramer, H.<\\\/span> (2003). <span><em>The Development of Tax Structures in the EU Member States<\\\/em><\\\/span>. Kluwer Academic Publishers. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"http:\\\/\\\/www.wkap.nl\\\/prod\\\/b\\\/1-4020-7715-7\\\" class=\\\"link\\\"><span>http:\\\/\\\/www.wkap.nl\\\/prod\\\/b\\\/1-4020-7715-7<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\"><span>Kramer H<\\\/span>. <span class=\\\"title\\\"><span>The Development of Tax Structures in the EU Member States<\\\/span><\\\/span>. Dordrecht: Kluwer Academic Publishers, 2003.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{89fe73de77b04402a4accf30c9a94339,<\\\/div><div>  title     = \\\"The Development of Tax Structures in the EU Member States\\\",<\\\/div><div>  abstract  = \\\"Some of the proposals of national as well as European fiscal policy makers can be viewed as advocating something like a cartel of conditions formed by national tax administrations, out of a certain (understandable) d{\\\\'e}formation professionelle of ministers of finance. 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