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The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: Its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10013048077
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU’s own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10003963100
This article challenges the common assumption that the European Union (EU) has little power over taxation. Based on a comprehensive analysis of EU tax legislation and European Court of Justice (ECJ) tax jurisprudence from 1958 to 2007, the article shows that the EU exerts considerable regulatory...
Persistent link: https://www.econbiz.de/10013048081
No governor has sufficient capabilities to govern single-handedly; all governors rely on agents, and thus become principals. The "governor's dilemma" results from the tradeoff between agent competence and principal control. Competent agents are difficult to control because their policy...
Persistent link: https://www.econbiz.de/10011820081