EU Fiscal Federalism
Past, Present, Future
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Product details:
- Publisher OUP Oxford
- Date of Publication 31 August 2023
- ISBN 9780198833284
- Binding Hardback
- No. of pages320 pages
- Size 241x163x21 mm
- Weight 636 g
- Language English 562
Categories
Short description:
EU Fiscal Federalism examines the European Union's fiscal powers and responsibilities within the ever-evolving context of European integration. A group of esteemed international scholars outline the past, present, and future of EU fiscal federalism, including the relationship between the European Union and its Member States in this critical area.
MoreLong description:
Fiscal federalism refers to the division of fiscal powers — powers to tax and spend — between different levels of government. The European Union (EU) is often seen as a legislative giant on clay feet, and one of the principal reasons for this feebleness is the lack of a significant fiscal capacity at the Union level.
EU Fiscal Federalism: Past, Present, Future explores ten aspects of the EU's fiscal constitution relating both to the fiscal limits it imposes on Member States and the evolution of its own fiscal policy. Bringing together an international and distinguished group of scholars, this volume analyses the different legal dimensions of fiscal federalism within the EU, from the various aspects of the single market (free movement, banking union, state aid, tax harmonization) to the EU's budget and Economic and Monetary Union. The essays provide a fascinating overview of the topic as well as a detailed analysis of where EU fiscal federalism stands today and how it might develop in the future. Sweeping and thorough, EU Fiscal Federalism will appeal to academics and students of European Union law as well as to European policymakers.
Table of Contents:
Introduction
Part I. The Internal Market of the Union
Fiscal Barriers in the Internal Market
Tax Powers and the EU State Aid Regime
The Harmonization of Indirect Taxes
The Harmonization of Direct Taxes
The Banking Union: From the Past to the Future
Part II. The Fiscal Policy of the Union
EU Fiscal Coordination: Past and Present
Never Waste a Good Crisis: On the Emergent EU Fiscal Capacity
EU Borrowing and Safe Assets
EU Budget and Spending Powers
Fiscal Union by Other Means? The ECB and the Courts
Epilogue: Democratizing Fiscal Europe
Constructions of Home: Interdisciplinary Studies in Architecture, Law and Literature
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55 328 HUF
