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Tax harmonization in Europe: Moving forward

by Agnès Bénassy-Quéré, Alain Trannoy and Guntram B. Wolff on 17th July 2014

Tax harmonization in Europe: Moving forward

The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets. These two polar versions coexist in the European Union.

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