The first in a series initiated by the Foundation for European Fiscal Studies at the Erasmus University Rotterdam. It contains papers by scholars who gave their recommendations and conclusions of the Ruding Committee at a seminar on 22 May 1992.
Contents:
A personal view, F.J.G.M. Vanistendael; a better alternative, S. Cnossen and A.L. Bovenberg; a view from the business community, J.W.B. Westerburgen.