Perspectives on Federalism is a free on-line peer-reviewed journal, promoted by the Centre for Studies on Federalism.

1. European Taxes and Fiscal Justice: Citizens’ Support and Lessons from the US
(Tomasz P. Woźniakowski and Miguel Poiares Maduro/Essay)

Tags: [Tomasz P. Woźniakowski, Miguel Poiares Maduro, comparative federalism; Riker; fiscal union; EU taxation; US-EU comparison; fiscal justice, perspectives on federalism]  ...

2. European Taxes and Fiscal Justice: Citizens’ Support and Lessons from the US
(Tomasz P. Woźniakowski and Miguel Poiares Maduro/Essay)

By demonstrating the importance of the own source of EU revenue, rather than focusing solely on the size of its budget, we can understand that financing the EU is not a ‘zero-sum’ game. Therefore, we use ...

3. Indirect Taxation and the role of the European Court of Justice within the preliminary reference procedure
(Ricardo García Antón/Essay)

... taxation, the aim is to identify the new elements that frame this jurisdictional dialogue, as well as to explain how this framework affects the hermeneutic criteria employed by the Court. Finally, in this ...

4. Subnational Constitutionalism in The Sars of the People’s Republic Of China. An Exceptional Tailored Suit Model?
(Paulo Cardinal - Yihe Zhang/Essay)

... universal range of legislative power stricto sensu, an independent judicial system, the economic and financial dimensions, including taxation, and also, at least to some extent, in the spheres of political ...

5. Towards a European Federal Fiscal Union
(Alberto Majocchi/Essay)

... be accompanied by a contextual decision fixing the date for the start of a fully fledged completed European Federation since one fundamental principle of democracy is “No Taxation without Representati ...