Recent crises have triggered a serious debate about providing greater fiscal capacity at the EU level. Is it the right time for a Hamiltonian moment for the EU? Bringing together a distinguished group of international scholars, this panel will explore issues of EU fiscal federalism. Topics include the power to tax within the EU, principles governing an EU tax, harmonization of indirect taxes, and leveraging fiscal federalism for the purposes of defending democracy. Discussants will provide the U.S. perspective as well as reflect on the revenue, borrowing, and spending components of the NextGenerationEU initiative from the perspective of constitutional theory.

 

The Section held a virtual business meeting prior to the Annual Meeting.