Author (Person) | Tarschys, Danial |
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Publisher | Swedish Institute for European Policy Studies (SIEPS) |
Series Title | SIEPS European Policy Analysis |
Series Details | No.8, 2015 |
Publication Date | April 2015 |
Content Type | Journal | Series | Blog |
Abstract: Expanding international exchange generates new collective needs that the nation states cannot satisfy, but also new sources of revenue from the digital economy and from the struggle against fiscal evasion. In this analysis, the author argues that to fund the provision of European collective goods, the EU must identify and pursue mobile tax bases that are not within the reach of the individual member states. |
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Source Link | Link to Main Source http://www.sieps.se/en/publications/2015/entering-a-world-of-footloose-tax-bases-can-the-eu-generate-its-own-income-20158epa/ |
Subject Categories | Taxation |
Countries / Regions | Europe |