Tax policy and European Union governance

The governance of tax policy is one of the key issues that must be resolved by the new Constitution. Taxation is an area in which the tension between subsidiarity and coordination is acute. This paper reviews recent Union policy alongside an analysis of the underlying economic issues. The provisions of the new Constitution are then assessed to determine whether they provide the powers that the Union requires to ensure efficiency.

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Year of publication:	2006-02-01
Authors:	MYLES, Gareth D.
Institutions:	Dipartimento di Economia, Management e Metodi Quantitativi (DEMM), Università degli Studi di Milano
Subject:	Tax policy \| EU Governance \| EU Constitution

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Extent:	application/pdf
Series:	Departmental Working Papers.
Type of publication:	Book / Working Paper
Classification:	H87 - International Fiscal Issues ; P11 - Planning, Coordination, and Reform ; H77 - Intergovernmental Relations; Federalism
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005007324