Introduction to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence

Authors

James R. Hines Jr., University of Michigan Law SchoolFollow

Document Type

Introduction

Publication Date

2007

Abstract

This volume brings together scholars from both sides of the Atlantic to consider federalist tax jurisprudence as practiced in Europe and the United States. These essays display a broad range of shared concerns, which is not to say that the scholars agree on all points of substantive policy and interpretation. What can be said is that there is general agreement that the exercise of comparing the tax jurisprudence of the European Court of Justice and the US Supreme Court is likely to be informative and beneficial to all concerned.

Comments

Reprinted from Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, EUCOTAX Series on European Taxation 14, (2007), xix-xxiv, with permission of Kluwer Law International.

Recommended Citation

Hines, James R., Jr. Introduction to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, by R. S. Avi-Yonah and M. Lang, co-editors, xix-xxiv. EUCOTAX Series on European Taxation. Alphen aan den Rijn, The Netherlands: Kluwer Law International, (2007).