. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing … capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that … for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the …

goods – once EU traditional own resources are accounted for – are to be financed proportionally to GNI as an indicator of …, Mohl, Philipp, and Osterloh, Stefan (2008), Reform Options for the EU Own Resources System, Heidelberg: Physika …REFRAMING THE EU BUDGET DECISION-MAKING PROCESS INDHIRA SANTOS AND SUSANNE NEHEIDER Highlights • The EU budget review …

rights) and its compatibility with tax treaty law and EU treaty law.Full-text Paper …

This contribution attempts to shed light on the concept of multilateralism in international taxation. Rather than a … multilateral framework on international taxation based on the idea of distributive justice. In other words, a multilateral … framework that moves away from the dichotomy of source versus residence taxation to embrace solidarity is both desirable and …

This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its …

This paper measures the net redistributive impact of the EU budget. It finds that for every € 1,000 difference in …Das vorliegende Papier untersucht den Nettoumverteilungseffekt des EU-Budgets. Es zeigt, dass es für je € 1000 … minimale Umverteilungs- und Stabilisierungskapazität des EU-Budgets vermindern. Auf der Ausgabenseite kann eine Verschiebung …

Given that the UK is one of the largest economies in the Europe Union – with per capita income above the EU average and … therefore a net contributor – there have been concerns that the country's decision to leave the EU could strongly impact the EU … states would be manageable. They also note that the impact on the classification of regions in EU Cohesion Policy is …