Fiscal Relations within the European Union

Peter Hoeller, Marie-Odile Louppe and Patrice Vergriete

This paper reviews fiscal relations within the European Union in the context of the theory of fiscal federalism and of the principle of subsidiarity. It analyses the fiscal policy implications of the introduction of the single currency, tax harmonisation and competition issues and spending at the EU level. It also speculates as to whether there are economic gains from centralising more expenditure functions at the EU level ...

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Year of publication:	1996
Authors:	Hoeller, Peter
Other Persons:	Louppe, Marie-Odile (contributor) ; Vergriete, Patrice (contributor)
Publisher:	Paris : OECD Publishing
Subject:	EU-Staaten \| EU countries \| Finanzausgleich \| Intergovernmental transfers \| Steuerharmonisierung \| Tax harmonization

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Extent:	73 p. 21 x 29.7cm
Series:	OECD Economics Department Working Papers ; no.163
Type of publication:	Book / Working Paper
Language:	English
Other identifiers:	10.1787/618282870448 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012444408