Journal of
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Archive » June 2015 » European fiscal rules, the need for harmonization

European fiscal rules, the need for harmonization

Franco Gallo
June 2015 - n. 6
Jel codes: F36, E62, G28, K34

The harmonization of tax rules in Europe has an important role in the creation of the Banking Union. It should be aimed to correct the negative effects arising from fiscal disparities and competition within the European Union and not to raise the level of fiscal imposition

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