Governance Areas in EU Direct Tax Policy*
Claudio M. Radaelli and
Ulrike S. Kraemer
Journal of Common Market Studies, 2008, vol. 46, issue 2, 315-336
Abstract:
Conventional scholarship on international taxation tends to address competition. It focuses on governments and does not integrate purposeful political strategy with the ideational dimension of policy change. In this article we examine co‐operation, use a multi‐actor perspective to explain the selection of modes of governance and bridge the gap between the strategic and ideational components of policy change. We show how a political strategy pursued by the Commission has led to the emergence of two functionally differentiated governance arenas, dealing with different definitions of tax problems and operating with modes of governance that suit the internal logic of individual arenas. We then examine the limitations of political strategy, by showing how a third governance arena dominated by the European Court of Justice has become increasingly important, with little control exercised by the Commission and the Member States.
Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (5)
Downloads: (external link)
https://doi.org/10.1111/j.1468-5965.2007.00778.x
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:bla:jcmkts:v:46:y:2008:i:2:p:315-336
Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0021-9886
Access Statistics for this article
Journal of Common Market Studies is currently edited by Jim Rollo and Daniel Wincott
More articles in Journal of Common Market Studies from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().