Distributive Justice through Taxation: European Perspective
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Abstract
This article elaborates on the possibility of having distributive justice through taxes at European level. That possibility will be based on the verification of a set of conditions such as fiscal sovereignty; political community; welfare model; and personal taxes, which, according to the author, must be present at the level of the European Union in order to achieve that normative principle (distributive justice).
Throughout the discussion, upon acknowledgement that those requirements are still not in place, it will be suggested the possibility of moving to a Fiscal federalism, highlighting at the same time its advantages in the context of globalization.
Throughout the discussion, upon acknowledgement that those requirements are still not in place, it will be suggested the possibility of moving to a Fiscal federalism, highlighting at the same time its advantages in the context of globalization.
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Articles
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Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
