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Regional Integration and Factor Income Taxation
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November 1997 Even if concerted agreements might help reduce inefficiencies resulting from regional differences in income tax, making regional taxes uniform may
Taxation in an Integrating World
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Tanzi explores how foreign taxes on repatriated income should be treated; how profits, sales, and ownership of property should be allocated among countries; and
Tax Harmonization in the Function of Promotion of the European Common Market
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One of the measures taken for European economic integration is tax harmonization. Final goal of tax harmonization has been and yet remains the economic efficien