Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling
This article analyses the revenue capacity at the “centre” of the EU. It first outlines major elements (“segments”) of EU “federal” fiscal capacity, both on the revenue and expenditure side, as well as on- and off-budget. It provides a new typology of taxes in a multi-level setting, based on tax own...
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| Format: | Article |
| Language: | English |
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Cogitatio
2023-10-01
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| Series: | Politics and Governance |
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| Online Access: | https://www.cogitatiopress.com/politicsandgovernance/article/view/7240 |