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- W4362572094 abstract "This contribution examines the Special Law of 16 January 1989 relating to the financing of the Communities and the Regions (hereafter referred to as the “Special Financing Law” – SFL) as a case for the neoliberal reshaping of the Belgian Federation. This piece of legislation is not only the cornerstone of Belgium’s fiscal federalism, but also an essential component of the country’s material economic Constitution, due to the significant political, legal, and financial authority acquired by the federated entities. The analysis is divided into three parts. First, it retraces the emergence and diffusion of neoliberalism in Belgium through a sociological lens (1). Second, it offers a stylized historical presentation of the federated entities’ funding arrangements (2). Third, it highlights three neoliberal features of the SFL (3). When it comes to their growing taxing powers, the Regions are keen to emphasize economic competitiveness and inter-regional tax competition. On the expenditure side, various mechanisms are put forward to organize the participation of federated entities in public finance consolidation, thereby ensuring the substantive constitutionalization of orthodox fiscal policy. Finally, the control of this normative framework is delegated to two non-majoritarian institutions born out the federalization of the country: the Public Sector Borrowing Requirements Section of the High Council of Finance, and the Constitutional Court." @default.
- W4362572094 created "2023-04-06" @default.
- W4362572094 creator A5041502904 @default.
- W4362572094 date "2022-05-27" @default.
- W4362572094 modified "2023-10-16" @default.
- W4362572094 title "The Special Financing Law: Tax Competition and Fiscal Consolidation at the Heart of Belgium’s Material Economic Constitution" @default.
- W4362572094 doi "https://doi.org/10.1163/9789004519350_023" @default.
- W4362572094 hasPublicationYear "2022" @default.
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