Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
harmonisation of Member States' tax systems by way of positive integration would be necessary to sustainably eliminate tax obstacles … a European internal market. Our analysis is based on effective tax burdens using the Devereux/Griffith methodology …-country differences in effective tax burdens and hence distortions to the internal market might persist. We conclude that a comprehensive …