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Reasons for Tax Harmonization in the EU

Author

Listed:
  • Gheorghe MATEI

    (Unviersity of Craiova)

  • Daniela PÎRVU

    (University of Pitesti)

Abstract

Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the time, for tax harmonization in the EU.

Suggested Citation

  • Gheorghe MATEI & Daniela PÎRVU, 2011. "Reasons for Tax Harmonization in the EU," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 66-75, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:70-80
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    File URL: http://feaa.ucv.ro/FPV/013-09.pdf
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    References listed on IDEAS

    as
    1. Sebastian Edwards, 1990. "Capital Flows, Foreign Direct Investment, and Debt-Equity Swaps in Developing Countries," NBER Working Papers 3497, National Bureau of Economic Research, Inc.
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    More about this item

    Keywords

    tax systes; harmonization; resource allocation;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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