Question: Prof Andrew Ure FRS was a part of a heterogeneous group of writers described by Paul Wood as what?

<P0-S0> Tax harmonization is generally understood as a process of adjusting tax systems of different jurisdictions in the pursuit of a common policy objective. <P0-S1>  Tax harmonization involves the removal of tax distortions affecting commodity and factor movements in order to bring about a more efficient allocation of resources within an integrated market. <P0-S2>  Tax harmonization may serve alternative goals, such as equity or stabilization. <P0-S3>  It also can be subsumed, along with public expenditure harmonization, under the broader concept of fiscal harmonization. <P0-S4>  Narrowly defined, tax harmonization guided by this policy goal implies — under simplifying assumptions about other policy instruments and economic structure — convergence toward a more uniform effective tax burden on commodities or on factors of production. <P0-S5>  Convergence may be attained through the alignment of one or several elements that enter the determination of effective tax rates: the statutory tax rate and tax base, and enforcement practices. <P0-S6>  Perhaps the most widely accepted argument for harmonization involves convergence in the definition of product value or income for tax purposes. <P0-S7>  Such tax base harmonization would contribute to transparency for economic decision-making and, thus, to improved efficiency in resource allocation. <P0-S8>  In particular, a common income tax base for multinational companies operating in different jurisdictions would be instrumental not only in enhancing efficiency, but also in preventing overlaps or gaps in tax claims by different countries. <P0-S9>  Tax harmonization is an important part of the fiscal integration process. <P0-S10>  Fiscal integration is the process by which a group of countries agree on taking measures that lead to a higher level of fiscal convergence, the ultimate goal being the formation of a fiscal union. <P0-S11>  Tax harmonization doesn’t automatically lead to the formation of a fiscal union, the second part involving much larger scale project that includes fiscal transfers, a fully harmonized legislation and maybe some supervising institutions, beside a long-run agreement. <P0-S12>  Starting from the definition given to the fiscal integration process, we can easily say that tax harmonization is the process by which a heterogeneous group of countries, federal states or even local governments agree on setting a minimum and maximum level of their tax rates, including also a higher degree of harmonization of tax legislation, in order to attract foreign investors and to encourage local development and investments. <SEP> <P1-S0> Van Nu en Straks ("Of Now and Later" or "Today and Tomorrow") was a Flemish literary and cultural magazine that was founded in 1893 by August Vermeylen. <P1-S1>  With a cover designed by Henry van de Velde, this magazine served as a vehicle for a Flemish literary revival and was associated with a heterogeneous group of writers and artists. <P1-S2>  They were devoted to art for art's sake, without holding dogmatic views on aesthetics or adherence to schools of art. <P1-S3>  The magazine was published in two series: from 1893–94 and from 1896-1901. <P1-S4>  It was succeeded in 1903 by the illustrated magazine "Vlaanderen", which was co-founded by Herman Teirlinck. <SEP> <P2-S0>  Their views were marginalised and ignored by the scientific community of their time. <P2-S1> Scriptural geologists (or Mosaic geologists) were a heterogeneous group of writers in the early nineteenth century, who claimed "the primacy of literalistic biblical exegesis" and a short Young Earth time-scale. <P2-S2>  They "had much the same relationship to 'philosophical' (or scientific) geologists as their indirect descendants, the twentieth-century creationists." <P2-S3>  Paul Wood describes them as "mostly Anglican evangelicals" with "no institutional focus and little sense of commonality". <P2-S4>  They generally lacked any background in geology, and had little influence even in church circles. <SEP> <P3-S0> Prof Andrew Ure FRS (18 May 1778 – 2 January 1857) was a Scottish doctor, scholar, chemist, Scriptural geologist and early business theorist.