The EU should tax in harmony

Abstract:

Rather than expending unnecessary negative energy on the blunt and indiscriminate financial transaction tax (FTT), this commentary argues that the EU should give priority to its tax base harmonisation project. Progress on this front would advance several objectives at once: it would make an important step towards more economic union, it would promote the EU as a business location and it would succeed in appropriating tax income to the location where corporate activities are effectively exercised.

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