Comparative fiscal federalism
By: edited by Reuven S. Avi-Yonah, Michael Lang
Edition: Second edition.
Series: Eucotax series on European taxation -- volume 14
Publisher: Kluwer Law International
Published: 2016
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 331
ISBN-13: 9789041159748
Subjects: Income tax; Law and legislation; Congresses; Tax incidence; Double taxation; States; Taxing power; 86.61 taxation law; U.S. states; Court of Justice of the European Communities; United States. Supreme Court
Description: "[This book] provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US). Judicial review of taxation in the world's two most economically significant multistate systems has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice (ECJ) has been much more aggressive in striking down Member State income tax rules than has the US Supreme Court in comparable cases. This book -- now in an updated second edition -- asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market?"--
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction / Reuven S. Avi-Yonah & Michael Lang; title: European constitutional intergration : the case of direct taxation / Gianluigi Bizioli & Claudio Sacheto; title: There is life in the old dog yet : horizontal comparability and the establishment of the internal market / Michael Lang; title: Nondiscrimination and EU direct tax law / Richard Lyal; title: 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; title: EU state air control : balancing tax benefits and fair competition in the pursuit of an internal market / Raymond H.C. Luja; title: Double burdens on cross-border economic activity within the European Union / Servaas van Thiel; title: The U.S. Supreme Court's state tax jurisprudence : a template for comparison / Walter Hellerstein; title: 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.; title: Tax discrimination : a comparative analysis of U.S. and EU approaches / Tracy A. Kaye; title: What can the U.S. Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah.