Desai, Sonal R. (2003) "Taxation without harmonization in the European Union". In: UNSPECIFIED, Nashville, TN. (Unpublished)
Given the costs associated with disparities in taxation policy between states, why do we fail to see agreements on harmonization of tax policy in the European Union? Given the potential winners and losers from harmonization, and differences in the strength of preferences, there may be no package that can achieve agreement in EU institutions more satisfying to states than the status quo. Furthermore, taxation may be placed strategically on the bargaining agenda to achieve concessions in alternative issue dimensions, such that states opposing harmonization may yield other concessions.
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