IDEAS home Printed from https://ideas.repec.org/p/erp/reconx/p0034.html
   My bibliography  Save this paper

Reconstituting democratic taxation in Europe: The conceptual framework

Author

Listed:
  • Agustín José Menéndez

Abstract

This paper explores how and to what extent it is possible to contribute to the democratisation of the European political order by means of modifying the ways in which taxes are deliberated upon, decided and collected in the old continent. In the first part, the author elucidates the particular relationship which prevails between the institutional setup and the decision-making processes of the European Union, the structure of the European tax order and democratic legitimacy, and concludes that No European Democracy without European Taxation. In the second part, the three general RECON models are specified by reference to four dimensions of any tax order, and thus the ground is laid to the study of both the emergence of a supranational tax order and the Europeanisation of national tax systems, which will be conducted in coming papers.

Suggested Citation

  • Agustín José Menéndez, 2008. "Reconstituting democratic taxation in Europe: The conceptual framework," RECON Online Working Papers Series 15, RECON.
  • Handle: RePEc:erp:reconx:p0034
    as

    Download full text from publisher

    File URL: http://www.reconproject.eu/main.php/RECON_wp_0815.pdf?fileitem=5456407
    File Function: Full text
    Download Restriction: no

    More about this item

    Keywords

    democratization; Europeanization; institutions; law; tax policy;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:erp:reconx:p0034. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marit Eldholm). General contact details of provider: http://www.reconproject.eu .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.