English, Article, Journal or magazine article edition: Tax policy and European Union governance Gareth D. MYLES

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Bookmark: http://trove.nla.gov.au/version/59093
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax policy and European Union governance
Author
  • Gareth D. MYLES
Physical Description
  • preprint
Notes
  • The governance of tax policy is one of the key issues that must be resolved by the new Constitution. Taxation is an area in which the tension between subsidiarity and coordination is acute. This paper reviews recent Union policy alongside an analysis of the underlying economic issues. The provisions of the new Constitution are then assessed to determine whether they provide the powers that the Union requires to ensure efficiency.
  • Tax policy, EU Governance, EU Constitution
  • RePEc:mil:wpdepa:2006-10
Language
  • English
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