Economics of taxation within a federal context

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Economics of taxation within a federal context

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Title: Economics of taxation within a federal context
Author: James, Simon
Publisher: University of Exeter
Date Issued: 2002
Abstract: The economic principles regarding taxation in a federal context are re-examined in the context of European tax harmonisation. It is suggested that the concept of subsidiarity could be more helpful in progress towards successful harmonisation if it were developed to take more account of these principles.
Type: Working PaperMeetings and Proceedings
Description: An earlier draft of this paper was presented at the conference of the Tax Research Network, Faculty of Law, University of Cambridge, September 2002
Keywords: tax harmonisationEuropean Unionsubsidiarityfederalism
ISSN: 1473-2912

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