Entering a World of Footloose Tax Bases: Can the EU Generate Its Own Income?

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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