Taxing Capital Income in the European Union

Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation, but a broad, tax-policy type of discussion is lacking. The papers in this volume fill this void, addressing the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU.