Canada - U.S. Free Trade and Pressures for Tax Harmonization

To what degree will the recent free-trade agreement create pressure on the U.S. and Canada to modify, and perhaps harmonize, their tax systems? What will be the implications of the more extensive policy changes now going on within the E.C.? This paper examines the types of pressures for reform

近期生效的自由贸易协定将在多大程度上向美国和加拿大施加压力，促使其修改乃至协调各自的税收制度？当前欧洲共同体（European Community, E.C.）内部正在推进的大规模政策调整将产生何种影响？本文将探讨税制改革所面临的各类压力。