TAX SCENARIOS & VALUE CREATION: POST 1992 EUROPE

Abstract

The prescription for 1992 for the European Community calls for the completion of the Internal Market and the absence of many of the fiscal and physical barriers to the movement of goods, capital, and labour within the community. However, realistically it is likely that residual fiscal and other barriers will remain into the next century. Both the effected change and delay in changes will induce predictable patterns in the movement of labour and capital, the distribution of goods and services, and industrial location and development.

Citation

Kinney, M.R. and Groth, J.C. (1991), "TAX SCENARIOS & VALUE CREATION: POST 1992 EUROPE", Managerial Finance, Vol. 17 No. 5, pp. 26-35. https://doi.org/10.1108/eb013682