04 August 2025
Taxation Without Representation
What started as a trade war in 2018 – and a domestic policy aimed at recalibrating the U.S. trade policy – has quietly transformed into a tool of hidden taxation, enabling the U.S. executive branch, meaning the President of the United States, to raise revenue and dramatically influence fiscal policy without legislative consent or even minimal participation in the legislative process by Congress. This divergence from legal norms represents a constitutional rupture – what I call the rise of a shadow fiscal state: a parallel tax system designed and executed solely through executive discretion rather than transparency and congressional legislation. Continue reading >>
0 
28 July 2025
Can The EU Levy Its Own Taxes?
The budgetary dance in the EU budgetary cycle always starts early and seems to follow similar patterns: the heads of state assess their positions, the press then divides them into camps (usually a frugal and an expansionist one), and the European Commission proposes measures that would expand the Union's budgetary autonomy. With the announcement of a new “Corporate Resource for Europe” (“CORE”), the Commission has relaunched an age-old debate: can the Union levy its own taxes, and if so, on what legal basis? Continue reading >>
0