TAX HARMONIZATION WITH RESPECT TO FUTURE NEW MEMBERS OF THE E.E.C.

My preceding paper, "Need and Prospects for Tax Harmonization among the Present Six Members of the E-E.C", was devoted chiefly to general sales taxation and the harmonization measures to be taken by countries who are already members of the E.E.C. The present paper starts with some observations on tax harmonization with respect to excise taxes, income taxation and payroll taxes, and goes ori to consider the particular problems of tax harmonization that are faced by future new members of the E.E.C.