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"Mutual Recognition in Regulation and Taxation?"

Genschel, Philipp. (2005) "Mutual Recognition in Regulation and Taxation?". In: UNSPECIFIED, Austin, Texas. (Unpublished)

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    Abstract

    There is a stark contrast between the high official praise paid to the principle of mutual recognition as "the cornerstone of the Single Market" (European Commission 1999:2) and the low satisfaction with the principle’s actual operation on the ground. Many studies have observed that mutual recognition contributes only modestly to the removal of regulatory barriers in the Single Market and investigate why that is (see e.g. Nicolaidis 1993; Pelkmans 2003; Schmidt 2003; Schmidt 2004). The focus of this study is different. It asks why mutual recognition is not used at all for the removal of tax barriers. A comparison between the regulation and taxation of goods is used to identify possible answers. Why is mutual recognition applied to product regulations but not to VAT?

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    Item Type: Conference or Workshop Item (UNSPECIFIED)
    Uncontrolled Keywords: Mutual recognition.
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    EU policies and themes > Policies & related activities > economic and financial affairs > Single Market > harmonisation/standards/mutual recognition
    EU policies and themes > Policies & related activities > regulations/regulatory policies
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Conference: European Union Studies Association (EUSA) > Biennial Conference > 2005 (9th), March 31-April 2, 2005
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 29 Mar 2005
    Page Range: p. 16
    Last Modified: 15 Feb 2011 17:25
    URI: http://aei.pitt.edu/id/eprint/3087

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