Economics of taxation within a federal context

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_GB
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.citation	University of Exeter Discussion Papers In Management: Paper Number 02/08
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.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.date.available	2009-01-15T10:30:13Z	en_GB
dc.date.available	2011-01-25T10:25:33Z	en_GB
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