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)

... the term ‘fiscalization’  which implies the power to tax, rather than ambiguous terms such as ‘Eurozone budget’. History of federations, such as the US, teaches us that some types of taxes can only be ...

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

This article examines the interpretation of indirect taxes by the Court of Justice of the European Union (hereinafter, “CJEU” or “the Court”) by means of the preliminary reference procedure. It is argued ...

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

... 2% of GDP. However it should be necessary to anticipate the return to a system of real resources, substituting what is known as the fourth resource with a European surtax on the national income taxes paid ...