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EU Fiscal Federalism: Past, Present, Future

EU Fiscal Federalism: Past, Present, Future

  • 作者:
  • 出版商: Oxford University Press
  • ISBN: 9780198833284
  • 出版时间 August 2023
  • 规格: Hardback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,057.50

¥1,025.78 Save ¥31.73 (3%)

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  • 描述 
  • 大纲 
  • 详细

    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 harmonisation) 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 addresses topics vital to maintaining and strengthening the Union's fiscal capabilities. It will appeal to academics and students of European Union law and political economy as well as European policymakers.

  • Introduction
    Alicia Hinarejos and Robert Schütze
    Part I. The Internal Market of the Union
    1:Fiscal Barriers in the Internal Market
    Robert Schütze
    2:Tax Powers and the EU State Aid Regime
    Francesco de Cecco
    3:The Harmonisation of Indirect Taxes
    Edoardo Traversa and Elena Masseglia
    4:The Harmonisation of Direct Taxes
    Christiana Panayi
    5:The Banking Union: From the Past to the Future
    Kern Alexander
    Part II. The Fiscal Policy of the Union
    6:EU Fiscal Coordination: Past and Present
    Antonio Estella
    7:Never Waste a Good Crisis: On the Emergent EU Fiscal Capacity
    Fabian Amtenbrink and Menelaos Markakis
    8:EU Borrowing and Safe Assets
    Michael Waibel and Sebastian Grund
    9:EU Budget and Spending Powers
    Cristina Fasone
    10:Fiscal Union by Other Means? The ECB and the Courts
    Alicia Hinarejos

    Epilogue: Democratizing Fiscal Europe
    Thomas Piketty and Antoine Vauchez

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