Tax policy and European Union governance

Gareth D. Myles ()

Departmental Working Papers from Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano

Abstract: 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.

Keywords: Tax policy; EU Governance; EU Constitution (search for similar items in EconPapers)
JEL-codes: H77 H87 P11 (search for similar items in EconPapers)
Date: 2006-02-01
New Economics Papers: this item is included in nep-acc, nep-eec and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:mil:wpdepa:2006-10

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