In this article, the author describes the spontaneous convergence of COVID-related tax measures that occurred in 2020, which was closely followed, at the EU level, by a new recovery instrument, with far-reaching goals, denominated Next Generation EU. The author explains how the process of tax convergence was connected to a broader institutional process that has “fiscal underpinnings” in the broadest sense, and draws conclusions on the innovative formula that emerged in this specific area of EU fiscal architecture.

Tax convergence and the Next Generation European Union

Garbarino, Carlo
2022-01-01

Abstract

In this article, the author describes the spontaneous convergence of COVID-related tax measures that occurred in 2020, which was closely followed, at the EU level, by a new recovery instrument, with far-reaching goals, denominated Next Generation EU. The author explains how the process of tax convergence was connected to a broader institutional process that has “fiscal underpinnings” in the broadest sense, and draws conclusions on the innovative formula that emerged in this specific area of EU fiscal architecture.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/4053034
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