Accelerating Downhill
How the EU Shapes Corporate Tax Competition in the Single Market
Bibliographic Data
| ID | 6282005 |
|---|---|
| Authors | Philipp Genschel (0000-0002-0317-6859, Constructor University), Achim Kemmerling (0000-0002-1001-4102, Constructor University), Eric Seils (Hans Böckler Foundation) |
| Year | 2011 |
| Volume | 49 |
| Issue | 3 |
| Pages | 585-606 |
| Publication date | 2011-05-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | JCMS Journal of Common Market Studies (JOURNAL) |
| Journal identifiers | ISSN: 0021-9886 • E-ISSN: 1468-5965 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1468-5965.2010.02136.x |
| OpenAlex | W2140574246 |
| Language | EN |
| Citations received | 22 |
| References cited | 32 |
Tax competition in the European Union is shaped by four partly opposed institutional mechanisms. While market integration and enlargement increase competitive pressure, the tax co-ordination of the Council of Ministers and the tax jurisprudence of the European Court of Justice could potentially reduce it. The net effect is to accelerate tax competition. This article presents quantitative evidence to suggest that tax competition is stronger in the EU than in the rest of the world, and explores qualitatively why tax co-ordination and tax jurisprudence have failed to prevent a race to the bottom in tax rates
Ad valorem tax · Business · Competition (biology · Direct tax · Economics · European union · Indirect tax · International economics · International trade · Jurisprudence · Market economy · Political science · Public economics · Tax avoidance · Tax competition · Tax reform · Value-added tax · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Taxation and Legal Issues
Policy Diffusion and European Public Policy Research
Unequal Europe
The importance of the political process on corporate tax policy
Critical political economy, free movement and Brexit
Imaginary capital migration and the competitive politics of corporate taxation
The role of the media in shaping attitudes toward corporate tax avoidance in Europe
Coercion in international tax cooperation
Was ist der Gegenstand der Fiskalsoziologie? Ein Plädoyer für die Kategorie des Steuerstaats
Progressing regressively
What do citizens in tax havens think? The EU blacklist and public opinion in Switzerland
The differentiated politicisation of European tax governance
Legitimacy in the multilevel European polity
How the European Union constrains the state
Over the shoulder enforcement in European regulatory networks
Breaking the link? How European integration shapes social policy demand and supply
Strengthening the capacity to act
Political and Economic Integration in the EU
What’s fair? Preferences for tax progressivity in the wake of the financial crisis
Forced exit from the joint-decision trap
Embeddedness and Regional Integration
How Socialization Attenuates Tax Competition
Partisan differences and the interventionist state in advanced democracies
The Judicial Construction of Europe
Dilemmas of European Integration
Policy-Making and Diversity in Europe
A theory of interregional tax competition
Property taxation, Nash equilibrium, and market power
Pigou, Tiebout, property taxation, and the underprovision of local public goods
Tax policies in a globalized world
The Judicial Construction of Europe
Tax Competition in the European Union
The European constitutional compromise and the neofunctionalist legacy
The Regulation of Redistribution
The Puzzle of Regulatory Competition
Taxation and democracy in the EU
Mutual recognition ‘on trial
Mutual recognition in goods. On promises and disillusions
Mutual recognition as a new mode of governance
Why no mutual recognition of VAT? Regulation, taxation and the integration of the EU's internal market for goods
Governance Areas in EU Direct Tax Policy
Global Markets and National Politics
Polanyi in Brussels
Tax Policy in an Era of Internationalization
The New Political Economy of Taxation in Advanced Capitalist Democracies
Tax Competition and Tax Co-Operation in the EU
Globalization, Tax Competition, and the Welfare State
| Unique citing works | 22 |
|---|---|
| Citations per year | 1,29 |
| Citation span | 2009 - 2025 (17) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 22 |