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Please use this identifier to cite or link to this item: https://hdl.handle.net/2440/108455
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dc.contributor.authorHashimazade, N.-
dc.contributor.authorMyles, G.-
dc.date.issued2013-
dc.identifier.citationeJournal of Tax Research, 2013; 11(3):321-341-
dc.identifier.issn1448-2398-
dc.identifier.issn1448-2398-
dc.identifier.urihttp://hdl.handle.net/2440/108455-
dc.description.abstractTaxation is an area of European Union (EU) policy in which the tension between subsidiarity and coordination is acute. This paper reviews recent EU policy alongside an analysis of the underlying economic issues. The governance of tax policy was one of the key issues that the proposed constitution for the EU was intended to resolve. The provisions of the constitution that was proposed in 2004 are assessed to determine whether they provided the powers that the EU requires to ensure efficiency. The changes proposed by the constitution are then compared to subsequent developments.-
dc.description.statementofresponsibilityNigar Hashimzade and Gareth Myles-
dc.language.isoen-
dc.publisherAustralian School of Business, University of New South Wales-
dc.rightsCopyright of eJournal of Tax Research is the property of Australian School of Taxation & Business Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission-
dc.titleThe European Union Constitution and the development of tax policy-
dc.typeJournal article-
pubs.publication-statusPublished-
Appears in Collections:Aurora harvest 3
Economics publications

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