The papers in this book were prepared for a recent panel on the subject at the 50th Congress of the International Fiscal Association (IFA). The panel brought participants from various parts of the globe together to examine the United States of America, Australia, and Brazil as federal states and the European Union as a non-federal economic grouping.
The conference discussion centered on four principles:
Through these various topics emerges the conclusion that, despite the universal recognition that the taxing power of individual member states must be limited, no single solution will achieve the overriding goal of the free flow of goods, capital, and people.
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