دورية
Comparative Fiscal Federalism and the Post‐Covid EU: Between Debt Rules and Borrowing Power
| العنوان: | Comparative Fiscal Federalism and the Post‐Covid EU: Between Debt Rules and Borrowing Power |
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| المؤلفون: | Woźniakowski, Tomasz P., Zgaga, Tiziano, Fabbrini, Sergio |
| المصدر: | Politics and Governance, 11, 4, 1-5, Comparative Fiscal Federalism and the Post-Covid EU: Between Debt Rules and Borrowing Power |
| بيانات النشر: | PRT, 2023. |
| سنة النشر: | 2023 |
| مصطلحات موضوعية: | Wirtschaft, Politikwissenschaft, Economics, Political science, EU budget, EU taxes, Next Generation EU, economic governance, fiscal capacity, fiscal integration, fiscal solidarity, fiscal union, fiscalization process, own resources, Öffentliche Finanzen und Finanzwissenschaft, Europapolitik, Wirtschaftspolitik, Public Finance, European Politics, Economic Policy, EU, Finanzpolitik, öffentlicher Haushalt, Fiskalismus, Steuern, öffentliche Ausgaben, öffentliche Einnahmen, fiscal policy, public budget, fiscalism, taxes, public expenditures, public revenue |
| الوصف: | This thematic issue examines two main research questions: What are the features, the determinants, and the implications of fiscal integration in a system of multilevel governance like the EU? And, what can the post-pandemic EU learn from established federations when it comes to fiscal integration? We attempt to conceptualize the patterns of EU fiscal integration. In so doing, we identify eight instruments of fiscal integration in a federal or multilevel polity, equally divided between fiscal capacity and fiscal regulation, depending on the side of the budget and the mode of integration (autonomous or dependent). For instance, as part of the fiscal capacity instrument of integration, we propose to distinguish between revenue and expenditure capacity. Revenue capacity is then further divided into tax capacity, based on EU/federal taxes, and budgetary capacity, based on non-independent sources, for instance, contributions from the member states. Expenditure capacity is divided into autonomous spending capacity, meaning direct spending by the EU, and a dependent transfer capacity, where the EU merely distributes resources (both grants and loans) to the member states. |
| نوع الوثيقة: | Zeitschriftenartikel journal article |
| تدمد: | 2183-2463 |
| DOI: | 10.17645/pag.v11i4.7653 |
| URL الوصول: | https://www.ssoar.info/ssoar/handle/document/90535 |
| حقوق: | Creative Commons - Namensnennung 4.0 Creative Commons - Attribution 4.0 |
| رقم الأكسشن: | edsgso.90535 |
| قاعدة البيانات: | SSOAR – Social Science Open Access Repository |
Full Text Finder | تدمد: | 21832463 |
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| DOI: | 10.17645/pag.v11i4.7653 |