Snaking towards European tax justice

A new book is coming out on tax and social justice in Europe:
Quelle Europe fiscale ? Fiscalité et justice sociale par le Syndicat national unifié des impôts

Published in French, and it's highlighted on the Alternatives Économiques news site, the book has been produced by the French tax union, the Syndicat national unifié des impôts. With a foreword by TJN’s John Christensen, which is described as “a little gem in the art of overturning the arguments of the (tax-haven) cheerleaders.”

The book discusses, among other things, tax competition and the damage it can cause to the European project, and offers solutions from these tax experts – including the idea of a tax “snake,” which Christian Chavagneux described as follows in an earlier edition of Tax Justice Focus:

"It should be possible for the European Council, the Parliament and the Commission to take steps towards harmonisation or towards enhanced cooperation. Modifying tax regimes on a concerted basis would take time: so one solution might involve the creation of a mechanism to gradually bring the different regimes into a broadly based framework which could be progressively harmonised over time. The thinking behind the European exchange rate mechanism (nicknamed “the snake”), which was used to restrict fluctuations within a progressively narrowing band, could equally be applied to the creation of a European ‘tax snake’."

Back to the book. "An essential work in an accessible format."

In French.

Quelle Europe fiscale ? Fiscalité et justice sociale par le Syndicat national unifié des impôts
Ed. Syllepse, 2008, 151 p.,
7 euros.