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International tax harmonization is meaningless unless it includes ALL aspects of national taxes especially incidence and avoidance. It would be best to forget dreams of rationality. Individual polities are ruled mostly by contests between powerful interests. How would even Solomon resolve these issues harmoniously on an international level? Perhaps by turning the baby into a puree and allocating that paste to each nation on a per capita basis? Even that would not do.

"It is not necessary to have hope in order to persevere."
by ARGeezer (ARGeezer a in a circle eurotrib daught com) on Wed Sep 8th, 2021 at 03:15:19 PM EST

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