مالیات نسبی و رقابت در اتحادیه اروپا: آنچه اتحادیه اروپا می تواند از ایالات متحده یاد بگیرند

In recent years, there has been a great deal of discussion and controversy about the need to harmonize taxation in the European Union (EU). High-tax countries such as Germany, France and Italy are demanding the harmonization of taxes in order to establish a level-playing field and thus avoid the loss of foreign direct investments to countries such as Ireland and the United Kingdom, which have much lower corporate and personal income taxes. The paper presents reasons why tax harmonization in the EU countires may be neither feasible nor desirable and concludes that there is much that the EU can learn from the United States in the tax field.