Tax harmonization in the european community : lessons for free trade areas and common markets
By: CNOSSEN, Sijbren
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ArticlePublisher: New York : Marcel Dekker, 1995International Journal of Public Administration - IJPA 18, 10, p. 1563-1593Abstract: Economic cooperation in the context of free trade areas and common markets requires tax harmonization. On its way to a single internal market, the European Community (EC) has acquired substantial experience in the design of tax systems that leave member states as much tax sovereignty as is compatible with free trade and free competition. This experience indicates that tax harmonization and tax reform must go hand in hand.
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Economic cooperation in the context of free trade areas and common markets requires tax harmonization. On its way to a single internal market, the European Community (EC) has acquired substantial experience in the design of tax systems that leave member states as much tax sovereignty as is compatible with free trade and free competition. This experience indicates that tax harmonization and tax reform must go hand in hand.
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