Comparative fiscal federalism /
Avi-Yonah, Reuven S.(Reuven Shlomo),1957-editor.
Lang, Michael,1965-editor.
Includes bibliographical references and index.
Introduction / Reuven S. Avi-Yonah & Michael Lang -- European constitutional intergration : the case of direct taxation / Gianluigi Bizioli & Claudio Sacheto -- There is life in the old dog yet : horizontal comparability and the establishment of the internal market / Michael Lang -- Nondiscrimination and EU direct tax law / Richard Lyal -- Nondiscrimination from the perspective of the OECD model and the treaty on the functioning of the European Union : structural and conceptual issues / Kees van Raad & Alexander Bosman -- EU state air control : balancing tax benefits and fair competition in the pursuit of an internal market / Raymond H.C. Luja -- Double burdens on cross-border economic activity within the European Union / Servaas van Thiel -- The U.S. Supreme Court's state tax jurisprudence : a template for comparison / Walter Hellerstein -- The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the U.S. and the EU / Charles E. McLure Jr. -- Tax discrimination : a comparative analysis of U.S. and EU approaches / Tracy A. Kaye -- What can the U.S. Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah.
Court of Justice of the European Communities
United States. Supreme Court
Income tax
Tax incidence
Double taxation
Income tax
Tax incidence
Taxing power