Fiscal Relations within the European Union

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...

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Bibliographic Details
Main Author: Hoeller, Peter
Other Authors: Louppe, Marie-Odile, Vergriete, Patrice
Format: eBook
Language:English
Published: Paris OECD Publishing 1996
Series:OECD Economics Department Working Papers
Subjects:
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Collection: OECD Books and Papers - Collection details see MPG.ReNa
Description
Summary: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 ..
Physical Description:72 p. 21 x 29.7cm