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Keywords: tax harmonizationClose
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2014) 14 (1): 1–33.
Published: 01 December 2014
... that are most likely to be successful. All of these findings have important practical implications in understanding upcoming policy changes, including the potential attempts at tax harmonization in the European Union ( Treaty of Lisbon 2007 ). The remainder of this study is organized as follows: the next...