The European Commission has published Taxation Paper No 54 'Revenue for EMU: A Contribution to the debate on Fiscal Union'.

In the wake of the euro area crisis, debate on instruments to deepen economic integration among its members has intensified, among others putting forward a fiscal stabilisation capacity for EMU members. Contributions made so far to further this idea have mostly concentrated on the expenditure side and possible stabilisation properties. This analysis reviews the most important proposals and discusses design choices and institutional conditions to develop the revenue side of such a fiscal instrument. 

Taxation Paper No 54


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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