Economics of taxation within a federal context

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Economics of taxation within a federal context

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dc.contributor.author James, Simon en_GB
dc.contributor.department University of Exeter en_GB
dc.date.accessioned 2009-01-15T10:30:13Z en_GB
dc.date.accessioned 2011-01-25T10:25:33Z en_US
dc.date.accessioned 2013-03-19T15:57:37Z
dc.date.issued 2002 en_GB
dc.description.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. en_GB
dc.identifier.uri http://hdl.handle.net/10036/47457 en_GB
dc.language.iso en en_GB
dc.publisher University of Exeter en_GB
dc.relation.ispartofseries Discussion Papers In Management en_GB
dc.relation.ispartofseries 02/08 en_GB
dc.relation.url http://intranet.exeter.ac.uk/business-school/discussion_papers/discussion_papers_in_management/ en_GB
dc.subject tax harmonisation en_GB
dc.subject European Union en_GB
dc.subject subsidiarity en_GB
dc.subject federalism en_GB
dc.title Economics of taxation within a federal context en_GB
dc.type Working Paper en_GB
dc.type Meetings and Proceedings en_GB
dc.date.available 2009-01-15T10:30:13Z en_GB
dc.date.available 2011-01-25T10:25:33Z en_US
dc.date.available 2013-03-19T15:57:37Z
dc.identifier.issn 1473-2912 en_GB
dc.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 en_GB


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