Política fiscal y convergencia regional
ISSN: 0210-9107
Year of publication: 1999
Issue: 80
Pages: 185-202
Type: Article
More publications in: Papeles de economía española
Abstract
The process of European construction has undergone a strong boost with the introduction of the single European currency and the centralisation of monetary poiicy at the Euro- pean Central Bank. At the same time, the lack of a taxation policy on a European scale may giverise to imbalances in the evolution of the varying development of the different European regions, brought about by the different impact on these of the asymmetric dislocations to which they are subjected. In this study we set out to examine some of the main effects of this process and to reveal the need for a European taxation policy that attempts to deal with the most unfavourable aspects of this process.