Contemporary tax systems are anything but simple. Globalisation, internationalisation, human and corporate mobility, and the establishment of the European economic and monetary union have all brought the features of EU Member State tax systems and the programs they fund into the policy spotlight. This is partly the result of the 2007 financial crisis and ensuing recessions, but also because governance of the EU and of Member States can be enhanced by tax policies that maximise human well-being in sustainable ways.
The FairTax research project will produce recommendations on how fair and sustainable taxation and social policy reforms can increase the economic stability of EU Member States. How can sustainable taxation and social policy reforms promote economic equality and security, enhance coordination and harmonisation of taxation, enhance social inclusion and environmental sustainability? How can policy reforms strengthen tax system legitimacy and increase tax compliance? Can policy reforms support a deepening of the European Monetary Union and expand the EU’s own-source revenue bases?
This project will use multidisciplinary legal, constitutional, international, and comparative legal approaches, as well as economic, accounting, ethnographic, gender studies, economic history, business, and statistical methods when carrying out specific research activities that focus on the four dimensions of the ‘fiscal EU.’