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Comparative Fiscal Federalism and the Post‐Covid EU: Between Debt Rules and Borrowing Power

Author

Listed:
  • Tomasz P. Woźniakowski

    (Department of Political Science, LUISS University, Italy / Faculty of Social Sciences, University of Wrocław, Poland)

  • Tiziano Zgaga

    (Department of Politics and Public Administration, University of Konstanz, Germany)

  • Sergio Fabbrini

    (Department of Political Science, LUISS University, Italy)

Abstract

This thematic issue examines two main research questions: What are the features, the determinants, and the implications of fiscal integration in a system of multilevel governance like the EU? And, what can the post-pandemic EU learn from established federations when it comes to fiscal integration? We attempt to conceptualize the patterns of EU fiscal integration. In so doing, we identify eight instruments of fiscal integration in a federal or multilevel polity, equally divided between fiscal capacity and fiscal regulation, depending on the side of the budget and the mode of integration (autonomous or dependent). For instance, as part of the fiscal capacity instrument of integration, we propose to distinguish between revenue and expenditure capacity. Revenue capacity is then further divided into tax capacity, based on EU/federal taxes, and budgetary capacity, based on non-independent sources, for instance, contributions from the member states. Expenditure capacity is divided into autonomous spending capacity, meaning direct spending by the EU, and a dependent transfer capacity, where the EU merely distributes resources (both grants and loans) to the member states.

Suggested Citation

  • Tomasz P. Woźniakowski & Tiziano Zgaga & Sergio Fabbrini, 2023. "Comparative Fiscal Federalism and the Post‐Covid EU: Between Debt Rules and Borrowing Power," Politics and Governance, Cogitatio Press, vol. 11(4), pages 1-5.
    • Handle: RePEc:cog:poango:v11:y:2023:i:4:p:1-5
    DOI: 10.17645/pag.v11i4.7653
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    References listed on IDEAS

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    1. Johanna Lorraine Breuer, 2023. "Revisiting Early Fiscal Centralisation in the European Coal and Steel Community in Light of the EU’s Transfer Budget," Politics and Governance, Cogitatio Press, vol. 11(4), pages 28-39.
    2. Nico Groenendijk, 2023. "Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling," Politics and Governance, Cogitatio Press, vol. 11(4), pages 6-16.
    3. Marco Buti & Sergio Fabbrini, 2023. "The Political Determinants of Fiscal Governance in the EU: Towards a New Equilibrium," Politics and Governance, Cogitatio Press, vol. 11(4), pages 112-121.
    4. Federico Fabbrini, 2023. "Funding the War in Ukraine: The European Peace Facility, the Macro‐Financial Assistance Instrument, and the Slow Rise of an EU Fiscal Capacity," Politics and Governance, Cogitatio Press, vol. 11(4), pages 52-61.
    5. Shawn Donnelly, 2023. "Clocks, Caps, Compartments, and Carve‐Outs: Creating Federal Fiscal Capacity Despite Strong Veto Powers," Politics and Governance, Cogitatio Press, vol. 11(4), pages 92-101.
    6. Marco Buti & Sergio Fabbrini, 2023. "The Political Determinants of Fiscal Governance in the EU: Towards a New Equilibrium," Politics and Governance, Cogitatio Press, vol. 11(4), pages 112-121.
    7. Nico Groenendijk, 2023. "Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling," Politics and Governance, Cogitatio Press, vol. 11(4), pages 6-16.
    8. Johanna Lorraine Breuer, 2023. "Revisiting Early Fiscal Centralisation in the European Coal and Steel Community in Light of the EU’s Transfer Budget," Politics and Governance, Cogitatio Press, vol. 11(4), pages 28-39.
    9. Christakis Georgiou, 2023. "Fiscal Rules and Federal Capacity in American Fiscal History: Lessons for Europe?," Politics and Governance, Cogitatio Press, vol. 11(4), pages 82-91.
    10. Christakis Georgiou, 2023. "Fiscal Rules and Federal Capacity in American Fiscal History: Lessons for Europe?," Politics and Governance, Cogitatio Press, vol. 11(4), pages 82-91.
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    Cited by:

    1. Christakis Georgiou, 2023. "Fiscal Rules and Federal Capacity in American Fiscal History: Lessons for Europe?," Politics and Governance, Cogitatio Press, vol. 11(4), pages 82-91.
    2. Nico Groenendijk, 2023. "Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling," Politics and Governance, Cogitatio Press, vol. 11(4), pages 6-16.

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