Journal article
The vagueness of tax fairness: A discursive analysis of the commission’s ‘fair tax agenda’
- Abstract:
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Unless treaties are read in very liberal terms, the European Union (EU) is not competent for defining the construct of a fair tax system and determining who should pay taxes and in which proportion within the EuropeanUnion.Yet, the European Commission has increasingly been using references to tax fairness in its tax policy discourse. This raises questions on the future of EU tax law, the commission’s role in responding to European citizens’ concerns, and achieving tax fairness.
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- Publication status:
- Published
- Peer review status:
- Peer reviewed
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- Files:
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(Accepted manuscript, 429.2KB)
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- Publication website:
- https://kluwerlawonline.com/journalarticle/Intertax/48.4/TAXI2020036
Authors
Bibliographic Details
- Publisher:
- Kluwer Law International Publisher's website
- Journal:
- Intertax Journal website
- Volume:
- 48
- Issue:
- 4
- Pages:
- 402-415
- Publication date:
- 2020-03-01
- Acceptance date:
- 2020-01-08
- ISSN:
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0165-2826
Item Description
- Language:
- English
- Keywords:
- Pubs id:
-
1085126
- Local pid:
- pubs:1085126
- Deposit date:
- 2020-02-05
Terms of use
- Copyright holder:
- Kluwer Law International
- Copyright date:
- 2020
- Rights statement:
- © 2020 Kluwer Law International
- Notes:
- The final version is available online from the Kluwer Law International at: https://kluwerlawonline.com/journalarticle/Intertax/48.4/TAXI2020036
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