The current system for financing cross-border students, based on the host country, is neither sustainable nor efficient: it produces too little cross-border education. On that background we explore two alternative solutions. The first one substitutes to the financing by the host country, a...

Suggestions of tax bases consolidation and subsequent apportionment among member states, as those issued by the European Commission, create a single market without tax obstacles identified to four neutralities, only if they ally tax bases harmonisation with tax rates harmonisation and decision...