Towards an own tax resource for the European Union? : why? how? and when?

Journal
Plasschaert, S.R.F.
European Taxation 2004 (Volume 44), No. 11
PriceUSD 45

A critical look at the way the EU budget is financed. The author discusses various arguments being advanced in favour of an EU tax proper, three possibilities for a genuine EU tax and critically assesses the proposals emanating from the Commission.