rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Fiscal unions
    sub title: economic integration in Europe and the United States
  name:
    name part: Woźniakowski, Tomasz P.
    role:
      role term: creator
    role:
      role term: author.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  genre: History
  origin info:
    place:
      place term: enk
    date issued: 2022
    copyright date: 2022
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (xv, 175 pages)
  abstract: By building on a recent research comparing the EU and US and drawing on Riker's influential theory of federalism, this books explores the origins of fiscal unions. It investigates early American history and traces its constitutional debates to argue that an internal threat - such as sovereign debt crisis leading to social unrest threatening the Union - triggers emergence of federal taxing powers - i.e. a federal fiscal union. It then contrasts the American experience of fiscal integration with the European one and subsequently concludes with the insights for the EU. It is a first monograph to compare the American and European models of fiscal integration, making two original contributions to the theoretical and empirical literature. In reference to the former, it introduces the concept of fiscalization, which defines the emergence of a 'fiscal union' with federal tax powers. Concerning the latter, by analysing the Confederation period of the US and applying Riker's theory using mainly unexplored primary sources, such as the protocols from state ratification conventions of 1787/88, this book adds to the US-EU comparative federalism literature. It shows that paradoxically, by not agreeing to give the EU fiscal capacity, so that they could protect their fiscal sovereignty, member states gave up more of this very fiscal sovereignty to the central institutions, than states in classical federations. This research allows the reader to learn about the similarities - and the differences - between the pre-Constitution US and the modern EU with regards to their fiscal arrangements; a comparison of the arguments that were used while debating those arrangements; and finally - the conditions under which central level of government in the systems of multi-level government is likely to get a power to tax. --
  table of contents: Cover -- Titlepage -- Copyright -- Dedication -- Acknowledgements -- Contents -- List of Figures -- List of Tables -- Abbreviations -- 1 Introduction -- 1.1 The problematic -- 1.2 Comparative federalism lens -- 1.3 Theory -- 1.4 Hypothesis -- 1.5 Research design -- 1.6 Contribution -- 2 Fiscalization of the US Federal Government -- 2.1 Introduction -- 2.2 How did fiscalization of the US federal government emerge? -- 2.2.1 Historical background -- 2.2.2 The argument-fiscalization as the result of a threat -- 2.3 The positive consequences of the fiscalization of the federal government
  table of contents: 2.3.1 Federal credit and the ability to borrow at low rates -- 2.3.2 A possibility to tackle future unpredictable exigencies: A Constitution written for centuries, not decades -- 2.3.3 States will contribute equally based on their wealth, and not on a direct exposure to a threat -- 2.3.4 Federal responsibilities will be matched with federal resources -- 2.3.5 The unlimited federal power to tax will paradoxically lead to lower tax rates -- 2.3.6 Unlimited power within a limited sphere -- 2.3.7 The federal government will be able to act directly on citizens
  table of contents: 2.3.8 The fiscal needs of the states will diminish, as some of their responsibilities will be shifted to the federal level -- 2.3.9 Federal taxes will have a natural limit against excess -- 2.3.10 Fiscalization will lead to a more democratic government -- 2.4 Summary -- 3 The Debate over the Fiscalization of the US Federal Government -- 3.1 Introduction -- 3.2 The negative consequences of the requisition system -- 3.2.1 Plunder of the people and `atrophy' of the union, followed by its dissolution -- 3.2.2 States constantly negotiating the level of their contributions
  table of contents: 3.2.3 The coercion of states to comply with federal fiscal directives (which is madness and leads to civil war) -- 3.3 The negative consequences of the fiscalization of the federal government -- 3.3.1 The states would be left with no money, since federal government would collect all the taxes -- 3.3.2 The federal government would use the money raised to oppress the people and repress their liberties -- 3.3.3 The `supreme law of the land' and the `proper and necessary' clauses give unlimited power to the federal government -- 3.3.4 It would involve expansion of the federal tax administration
  table of contents: 3.3.5 It would increase the overall burden of taxation -- 3.3.6 It is against the principle `no taxation without representation' -- 3.4 Summary -- 4 Fiscal Regulation of the EU -- 4.1 Introduction -- 4.2 How did the EU's fiscal regulation and quasi-fiscalization emerge? -- 4.2.1 Background -- 4.2.2 Fiscal regulation -- 4.2.3 Quasi-fiscalization -- 4.3 Summary -- 5 Explaining National Preferences on the Fiscalization of the EU -- 5.1 Introduction -- 5.2 The debate on the Five Presidents' Report: the main arguments in favour of and against fiscalization of the EU
  note: Tomasz P. Wozniakowski.
  note: Includes bibliographical references and index.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: Economic and Monetary Union.
  subject:
    name:
      name part: Economic and Monetary Union
  subject:
    topic: Monetary unions
  subject:
    topic: Fiscal policy
    geographic: United States
    topic: History
  subject:
    topic: Intergovernmental fiscal relations
    geographic: United States
  subject:
    topic: Unions monétaires
  subject:
    topic: Politique fiscale
    geographic: États-Unis
    topic: Histoire
  subject:
    topic: Fiscal policy
  subject:
    topic: Intergovernmental fiscal relations
  subject:
    topic: Monetary unions
  subject:
    geographic: United States
  subject:
    topic: Economics
  subject:
    topic: Finance and Accounting
  classification: HG925 .W69 2022
  classification: 332.4
  related item:
    title info:
      title: Fiscal unions : economic integration in Europe and the United States
    name:
      name part: Wozniakowski, Tomasz,
    identifier: (DLC) 2022933197
    identifier: (OCoLC)1328005646
  identifier: 9780191949234
  identifier: 019194923X
  identifier: 9780192674289
  identifier: 0192674285
  identifier: 9780192674272
  identifier: 0192674277
  identifier: 9780192858436
  identifier: 0192858432
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: UIU
    record creation date: 230103
    record change date: 20260318164920.7
    record identifier: in00005697653
    language of cataloging:
      language term: eng