![](https://4liberty.eu/phidroav/2015/06/LFMI_cover-230x300.png)
The Effect of Corporate Tax Base Harmonization in the EU
Unified tax rules can hardly contribute to trade liberalisation. A diversity of tax systems is not a roadblock for free trade. Quite the opposite, differences in tax systems might serve as a stimulus to trade. Taxes constitute a significant share of costs and a large share of the price of factors of production, labour in particular.