The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...

The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...

This essay attempts to connect the process and product of tax legislation. It argues that changes in the tax legislative process over the last 25-30 years have affected the type of legislation produced by Congress. After identifying several developments, including the changing composition of...

Der Arbeitskreis »Steuerschätzungen« hat auf seiner 140. Sitzung die Prognose für die Aufkommensentwicklung der Steuereinnahmen erneut nach oben korrigiert. Dabei wird der Optimismus der Schätzungen von der für das Steueraufkommen günstigen Entwicklung der Verteilung und Verwendung des...