1993 CU 000146 COR tri

PublicationResource Notes

La tributación de las rentas de capital en España, en el contexto del Mercado Único Europeo

Juan Francisco Corona Ramón

Social Sciences > Economics > Public Economics

One of the essential features that characterized the process of constructing the Single European Market and Monetary and Economic Union consists of the disappearance of obstacles to the movement of capital within the Community. This study includes a critical analysis on the current taxation on income from capital in Spain, geared to offer viable alternatives for reform that can improve the tax competitiveness in a Community context.