, we study the causality between government spending and revenue for the EU in the period 1960-2006. We find spend … Finland and the UK, and for several EU New Member States. Moreover, in the run-up to EMU there was some shifting away from a … spend-and-tax strategy, implying adjustments of fiscal behaviour. -- panel causality ; fiscal policy ; EU …

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …

in the literature. Especially issues of bilateral VAT revenue clearing between EU countries, which arise from the … Commission's proposal, are highlighted. -- value added tax ; intra-EU trade ; bilateral micro clearing ; VAT fraud ; European …