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Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US). Judicial review of taxation in the world’s two most economically significant multistate systems has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice (ECJ) has been much more aggressive in striking down Member State income tax rules than has the US Supreme Court in comparable cases. This book – now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market?

Taxation --- Intergovernmental fiscal relations --- Droit fiscal --- Relations fiscales intergouvernementales --- Law and legislation --- Congresses --- Congrès --- Double taxation --- Income tax --- Tax incidence --- Taxing power --- States --- States. --- Court of Justice of the European Communities --- United States. --- Court of Justice of the European Communities. --- Congrès --- Congresses. --- Income tax - Law and legislation - European Union countries - Congresses --- Tax incidence - European Union countries - Congresses --- Double taxation - European Union countries - Congresses --- Tax incidence - United States - States - Congresses --- Taxing power - United States - States - Congresses --- Droit fiscal comparé --- Double imposition --- Discrimination --- Avantages fiscaux --- Impôt sur les revenus --- Non-résidents --- Clause de la nation la plus favorisée