Tax Discrimination and the Goal of a Common Market in the United States and the European Union: Why the European Union Does Not Need a Federation to Provide Protection for Individual Taxpayers
The United States and the European Union operate under the similar design of a federal structure and their labor markets face similar tax discrimination challenges. Case law illustrates how the goal of a common market present in both unions is highly influential on the respective Courts and provides a flexible structure to protect individuals against discriminatory tax legislation. It is the centr