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Tax harmonization

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Title: Tax harmonization  
Author: World Heritage Encyclopedia
Language: English
Subject: Tax competition, International taxation, Income tax threshold, Tax, Tax advantage
Collection: International Taxation
Publisher: World Heritage Encyclopedia

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%.


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