000			01952nab a2200253 c 4500
999			_c142302 _d142302
003			ES-MaIEF
005			20200806123808.0
007			ta
008			200806t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100			_965050 _aPirlot, Alice
245		4	_aThe vagueness of tax fairness _ba discursive analysis of the Commission's 'Fair Tax Agenda' _c Alice Pirlot
260			_c2020
500			_aResumen.
520			_aUnless treaties are read in very liberal terms, the European Union (EU) is not competent for defining the construct of a fair tax system and determining who should pay taxes and in which proportion with in the European Union. Yet, the European Commission has increasingly been using references to tax fairness in its tax policy discourse. This raises questions on the future of EU tax law, the commission's role in responding to European citizens' concerns, and achieving tax fairness. By exploring six case studies, this contribution argues that the commission's narrative on tax fairness remains vague and ambiguous which might indicate that it is not taking tax fairness - as a procedural and/or distributive issue - seriously. The commission uses fairness somewhat loosely to cover three main types of objectives including trade objectives that differ from what has traditionally been linked to tax fairness in the political philosophy literature. Building upon the work of legal scholars and economists, this article then concludes that the commission's 'fair tax' agenda will, at best, achieve objectives in terms of procedural fairness.
650		4	_942375 _aDERECHO TRIBUTARIO
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_aEQUIDAD IMPOSITIVA _943700
650		4	_947555 _aJUSTICIA TRIBUTARIA
650		4	_aUNION EUROPEA _925193
773	0		_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 402-415
942			_cART