Whither or Wither the European Union Savings Tax Directive? – A Case Study in the Political Economy of Taxation

Journal of Financial Crime, Vol.11, No.1, pp. 56-72, 2003

21 Pages Posted: 7 Feb 2013

See all articles by George Gilligan

George Gilligan

University of Melbourne - Centre for Corporate Law

Date Written: March 20, 2003

Abstract

One of the more contentious issues within the European Union (EU) in recent years has been how Member States should organise their taxation infrastructures. The European Union Savings Tax Directive (EUSTD) was one of a series of initiatives with an EU-wide focus on taxation since the issue of global taxation within the EU first was crystallised in a specific form by the European Commission (EC) in 1996. The struggles and disagreement that have plagued these various initiatives since 1996 raise interesting issues of legitimacy, equity and political economy of taxation that are the focus of this paper

Keywords: European Union, taxation, political economy, legitimacy

JEL Classification: G18, G38, H26, K34, K42

Suggested Citation

Gilligan, George, Whither or Wither the European Union Savings Tax Directive? – A Case Study in the Political Economy of Taxation (March 20, 2003). Journal of Financial Crime, Vol.11, No.1, pp. 56-72, 2003, Available at SSRN: https://ssrn.com/abstract=2213062

George Gilligan (Contact Author)

University of Melbourne - Centre for Corporate Law ( email )

185 Pelham Street, Carlton, Building 106
Victoria 3010
Australia
+61 3 8344 1079 (Phone)

HOME PAGE: http://www.law-cclsr@unimelb.edu.au

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