The Special Financing Law: Tax competition and fiscal consolidation at the heart of Belgium’s material economic Constitution

peer reviewed ; 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 e... Mehr ...