What ought to be taxed and what can be taxed : a new international dilemma

Addresses some of the consequences resulting from economic globalization, the deregulation of monetary systems, and financial flows and trade in combination with the development of electronic communication and trade. Considers the effects of these developments, mainly from a European perspective, in four cases: how the personal income taxation in savings income will be affected; the taxation of international experts and its repercussions on the marginal tax rates on earned income in general; the effects of "tax competition" in the corporate tax area; and the problem of how to tax electronic trade, especially with the VAT systems of the EU.