EU fiscal federalism : past, present, future /

Fiscal federalism refers to the division or distribution of fiscal powers between different levels of government. In the context of the European Union, it provides a framework to explore the foundations and evolution of the Union's (limited) fiscal powers across different areas of EU competence...

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Bibliographic Details
Other Authors:	Hinarejos, Alicia (Editor), Schütze, Robert (Editor)
Format:	eBook
Language:	English
Published:	Oxford : Oxford University Press, 2023.
Edition:	First edition.
Subjects:	Intergovernmental fiscal relations > European Union countries. Fiscal policy > European Union countries. Politique fiscale > Pays de l'Union européenne. LAW. International. Taxation. Fiscal policy Intergovernmental fiscal relations European Union countries Economics. Electronic books.
Online Access:	Connect to the full text of this electronic book

Table of Contents:

Introduction : EU fiscal federalism
Part I - The internal market of the union
1 Fiscal barriers in the internal market
2 Tax powers and the EU state aid regime
3 The harmonization of indirect taxes
4 The harmonization of direct taxes
5 The banking union : from the past to the future
Part II - The fiscal policy of the union
6 EU fiscal coordination : past and present
7 Never waste a good crisis : on the emergence of an EU fiscal capacity
8 EU borrowing and safe assets
9 EU budget and spending powers
10 Fiscal union by other means? The ECB and the courts
Epilogue : Democratizing fiscal Europe.