Fiscal Relations within the European Union

Peter Hoeller, Marie-Odile Louppe and Patrice Vergriete

No 163, OECD Economics Department Working Papers from OECD Publishing

Abstract: This paper reviews fiscal relations within the European Union in the context of the theory of fiscal federalism and of the principle of subsidiarity. It analyses the fiscal policy implications of the introduction of the single currency, tax harmonisation and competition issues and spending at the EU level. It also speculates as to whether there are economic gains from centralising more expenditure functions at the EU level ... Le présent document examine l'organisation des finances publiques au sein de l'Union Européenne sous l'angle de la théorie du fédéralisme budgétaire et du principe de subsidiarité. Il analyse les implications de l'introduction de la monnaie unique en termes de politique budgétaire, les questions de concurrence et d'harmonisation fiscale ainsi que les dépenses communautaires. Il vise également à faire apparaître les éventuels gains économiques de la centralisation d'un certain nombre de fonctions de dépenses au niveau communautaire ...

Date: 1996-01-01
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Persistent link: https://EconPapers.repec.org/RePEc:oec:ecoaaa:163-en

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