On basis of these analyses, the paper put forward the necessarily of company tax harmonization.

关于公司税协调的一般理论。

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But rather than openly argue for tax harmonization and other policies that would lead to higher taxes and a loss of fiscal sovereignty, they think they will have more luck expanding the power of government by employing demagoguery against the big, bad, multinational companies and small, low-tax jurisdictions.

FORBES: Complaints About Tax Havens Are Misguided