Tax policy and European Union governance
AbstractThe 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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Bibliographic InfoPaper provided by Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano in its series Departmental Working Papers with number 2006-10.
Date of creation: 01 Feb 2006
Date of revision:
Tax policy; EU Governance; EU Constitution;
Find related papers by JEL classification:
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- P11 - Economic Systems - - Capitalist Systems - - - Planning, Coordination, and Reform
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
This paper has been announced in the following NEP Reports:
- NEP-ACC-2006-03-11 (Accounting & Auditing)
- NEP-ALL-2006-03-11 (All new papers)
- NEP-EEC-2006-03-11 (European Economics)
- NEP-PBE-2006-03-11 (Public Economics)
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