A survey of reasons for harmonisation of indirect taxes accross Europe will be done with short reference to the major topic of tax competition. The discussion can be divided into two major fields of harmonisation: several indirect commodity taxes and the VAT, on which will be the focus of this paper.
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Paper provided by Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultïät in its series Working Paper Series B with number
1998-09.
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Find related papers by JEL classification: H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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