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Tax Discrimination and the Goal of a Common Market in the United States and the European Union: Why the European Union Does Not Need a Federation to Provide Protection for Individual Taxpayers

Jacque, Laura LU (2015) HARN60 20151
Department of Business Law
Abstract
The United States and the European Union operate under the similar design of a federal structure and their labor markets face similar tax discrimination challenges. Case law illustrates how the goal of a common market present in both unions is highly influential on the respective Courts and provides a flexible structure to protect individuals against discriminatory tax legislation. It is the central thesis of this paper that while the tax discrimination jurisprudence of each union is shaped by the goal of a common market, taxpayers in the European Union have benefited from the explicit wording of the Treaty on the Functioning of the European Union the European Union (TFEU). Because of the additional protections for individual taxpayers in... (More)
The United States and the European Union operate under the similar design of a federal structure and their labor markets face similar tax discrimination challenges. Case law illustrates how the goal of a common market present in both unions is highly influential on the respective Courts and provides a flexible structure to protect individuals against discriminatory tax legislation. It is the central thesis of this paper that while the tax discrimination jurisprudence of each union is shaped by the goal of a common market, taxpayers in the European Union have benefited from the explicit wording of the Treaty on the Functioning of the European Union the European Union (TFEU). Because of the additional protections for individual taxpayers in the TFEU, the European Union is able to provide prudent and evolving safeguards that exceed the protection ensured under the United States Constitution despite not being a true federation. Consequently, the European Court of Justice does not need a federation to protect against tax discrimination. (Less)
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author
Jacque, Laura LU
supervisor
organization
course
HARN60 20151
year
type
H1 - Master's Degree (One Year)
subject
keywords
Taxation, United States, European Union, Discrimination, Federation, Common Market
language
English
id
5471348
date added to LUP
2015-06-12 15:56:24
date last changed
2015-06-12 15:56:24
@misc{5471348,
  abstract     = {The United States and the European Union operate under the similar design of a federal structure and their labor markets face similar tax discrimination challenges. Case law illustrates how the goal of a common market present in both unions is highly influential on the respective Courts and provides a flexible structure to protect individuals against discriminatory tax legislation. It is the central thesis of this paper that while the tax discrimination jurisprudence of each union is shaped by the goal of a common market, taxpayers in the European Union have benefited from the explicit wording of the Treaty on the Functioning of the European Union the European Union (TFEU). Because of the additional protections for individual taxpayers in the TFEU, the European Union is able to provide prudent and evolving safeguards that exceed the protection ensured under the United States Constitution despite not being a true federation. Consequently, the European Court of Justice does not need a federation to protect against tax discrimination.},
  author       = {Jacque, Laura},
  keyword      = {Taxation,United States,European Union,Discrimination,Federation,Common Market},
  language     = {eng},
  note         = {Student Paper},
  title        = {Tax Discrimination and the Goal of a Common Market in the United States and the European Union: Why the European Union Does Not Need a Federation to Provide Protection for Individual Taxpayers},
  year         = {2015},
}