with respect to the results in figure 6 however the crosscountry differences in effective tax burdens are still too big for a homogenous economic area that is growing closer at a faster rate
as a result of the closer coordination of the tax bases, as is the case here , the remaining differences in tax burdens reflect the effects that result from the different national tax systems, tax categories and tax rates
thus, a meaningful convergence of the tax competitive situation for companies within the european union calls for more than just a harmonization of tax accounting rules