Governance Areas in EU Direct Tax Policy
Bibliographic Data
| ID | 6282886 |
|---|---|
| Authors | Claudio M Radaelli (0000-0001-5056-5585, University of Exeter), Ulrike S Kraemer, U Kraemer (University of Exeter) |
| Year | 2008 |
| Volume | 46 |
| Issue | 2 |
| Pages | 315-336 |
| Publication date | 2008-03-01 |
| 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.1468-5965.2007.00778.x |
| OpenAlex | W2142912001 |
| Language | EN |
| Citations received | 14 |
| References cited | 28 |
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
Commission · Competition (biology · Control (management · Corporate governance · Dimension (graph theory · Economic Justice · Economics · Law and economics · Management · Multi-level governance · Political economy · Political science · Politics · Scholarship · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Political Systems and Governance · Public Administration
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| Unique citing works | 14 |
|---|---|
| Citations per year | 0,82 |
| Citation span | 2009 - 2020 (12) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 14 |