Tax competition and harmonisation : implications for the financial sector
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Résumé |
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Fiscal harmonization in Europe seems to be far from accomplished. The euro should have favoured an acceleration of this process, but a strong tax competition can be observed in Europe. French tax system doesn’t seem competitive.
Patrick de Freminet
Classification JEL : H32
REF n°57
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Revue d'économie financière : ISSN 1777-5744