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Fiscal Relations within the European Union

Author

Listed:
  • Peter Hoeller
  • Marie-Odile Louppe
  • Patrice Vergriete

Abstract

This paper reviews fiscal relations within the European Union in the context of the theory of fiscal federalism and of the principle of subsidiarity. It analyses the fiscal policy implications of the introduction of the single currency, tax harmonisation and competition issues and spending at the EU level. It also speculates as to whether there are economic gains from centralising more expenditure functions at the EU level ... Le présent document examine l'organisation des finances publiques au sein de l'Union Européenne sous l'angle de la théorie du fédéralisme budgétaire et du principe de subsidiarité. Il analyse les implications de l'introduction de la monnaie unique en termes de politique budgétaire, les questions de concurrence et d'harmonisation fiscale ainsi que les dépenses communautaires. Il vise également à faire apparaître les éventuels gains économiques de la centralisation d'un certain nombre de fonctions de dépenses au niveau communautaire ...

Suggested Citation

  • Peter Hoeller & Marie-Odile Louppe & Patrice Vergriete, 1996. "Fiscal Relations within the European Union," OECD Economics Department Working Papers 163, OECD Publishing.
    • Handle: RePEc:oec:ecoaaa:163-en
    DOI: 10.1787/618282870448
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    Cited by:

    1. Petrick, Martin, 2008. "Theoretical and methodological topics in the institutional economics of European agriculture. With applications to farm organisation and rural credit arrangements," Studies on the Agricultural and Food Sector in Transition Economies, Leibniz Institute of Agricultural Development in Transition Economies (IAMO), volume 45, number 92318.
    2. Mihaela TOFAN, 2021. "The relation international taxation - international law: formal strains and jurisprudential effect," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 12, pages 151-168, December.
    3. Rigmar Osterkamp & Markus Eller, 2003. "Functional Decentralisation of Government Activity," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(3), pages 36-42, 02.
    4. Edward M. Gramlich & Paul R. Wood, "undated". "Fiscal Federalism and European Integration: Implications for Fiscal and Monetary Policies," International Finance Discussion Papers 0694, Board of Governors of the Federal Reserve System (U.S.), revised 10 Dec 2019.
    5. Mario Palazzo, 2005. "The Incomplete Federalism, The Excessive Fiscal Pressure, The Effects On Consumption," Quaderni DSEMS 16-2005, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia.
    6. Georgeta Dragomir & Mariana Trandafir & Carmen-Marina Dragomir, 2011. "Comparative Analysis on Romanian Taxation in the European Context, as a Prerequisite for Tax Harmonization," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 45-59, August.
    7. Iain Begg & Henrik Enderlein & Jacques Le Cacheux & Mojmir Mrak, 2008. "Financing of the European Union Budget," SciencePo Working papers Main hal-03459814, HAL.
    8. Rigmar Osterkamp & Markus Eller, 2003. "How Decentralised Is Government Activity?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(1), pages 32-35, 02.
    9. Martine Durand, 1999. "Challenges for International Economic Policy Coordination in EMU: Institutional Setting, Financial Market Reactions and the Importance of Systemic Risk," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 26(3), pages 281-286, September.
    10. Sinabell, Franz & Schmid, Erwin & Pitlik, Hans, 2009. "Farm Payments in the EU – their Distribution and Justification," 2009 Conference, August 16-22, 2009, Beijing, China 51800, International Association of Agricultural Economists.
    11. Căpraru, Bogdan & Georgescu, George & Sprincean, Nicu, 2022. "Do independent fiscal institutions cause better fiscal outcomes in the European Union?," Economic Systems, Elsevier, vol. 46(2).
    12. Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.
    13. repec:hal:spmain:info:hdl:2441/10059 is not listed on IDEAS
    14. repec:spo:wpecon:info:hdl:2441/10059 is not listed on IDEAS
    15. repec:hal:wpspec:info:hdl:2441/10059 is not listed on IDEAS
    16. Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.
    17. Krystyna Gomółka & Piotr Kasprzak, 2022. "Household Ability of Expenditures on Electricity and Energy Resources in the Countries That Joined the EU after 2004," Energies, MDPI, vol. 15(9), pages 1-21, April.
    18. Christophe Blot, 2002. "Les politiques budgétaires au sein de l’UEM : entre convergence et asymétrie," Revue d'Économie Financière, Programme National Persée, vol. 69(5), pages 247-268.
    19. Marco Catenaro, 2000. "Macroeconomic Policy Interactions in the EMU: A Case for Fiscal Policy Co-ordination," School of Economics Discussion Papers 0003, School of Economics, University of Surrey.
    20. Ana Stojkoska, 2006. "Tax Harmonization In The European Union - Denotation And Possibilities," Journal Articles, Center For Economic Analyses, pages 15-24, December.
    21. Hans Pitlik, 2007. "Spending Priorities in the EU Budget 2007–2013: The Perspective of Fiscal Federalism," Austrian Economic Quarterly, WIFO, vol. 12(1), pages 11-24, March.

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