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Tax harmonization : ウィキペディア英語版 | Tax harmonization
Tax harmonization is making taxes identical or at least similar in a region. In practice, it usually means increasing tax in low-tax jurisdictions, rather than reducing tax in high-tax jurisdictions or a combination of both. The best example is the European Union where all countries must have a value added tax of at least 15%. == References ==
*(Tax Harmonization versus Tax Competition: A Review of the Literature )
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Tax harmonization」の詳細全文を読む
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