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In this study we analysed the patterns and covariates of public support for the European integration of core state powers based on an original new survey. We found considerable variation across integration instruments, member states and policy issues. Horizontal transfers are supported more than...
Persistent link: https://www.econbiz.de/10012428701
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10008494176
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: Its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10013048077
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU’s own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10003963100
This article challenges the common assumption that the European Union (EU) has little power over taxation. Based on a comprehensive analysis of EU tax legislation and European Court of Justice (ECJ) tax jurisprudence from 1958 to 2007, the article shows that the EU exerts considerable regulatory...
Persistent link: https://www.econbiz.de/10013048081
It is generally believed that internationalization undermines governance and democracy. This phenomenon has two dimensions. On the one hand, it is a real process which has to be understood. On the other hand, it constitutes a challenge for a number of concepts and theories in the social sciences...
Persistent link: https://www.econbiz.de/10004969275
There are basically three stories about the globalisation-welfare state nexus. The first story argues that globalisation is the cause of the chronic crisis of the welfare state. As national economies open to the international market, governments are forced to adapt to the imperatives of global...
Persistent link: https://www.econbiz.de/10009269091
Persistent link: https://www.econbiz.de/10009502748
Warum macht die Harmonisierung der Unternehmens- und Kapitalertragsbesteuerung in der Europäischen Union kaum Fortschritte, obwohl sie im Binnenmarkt heftigem Steuerwettbewerb ausgesetzt ist, und warum ist die Umsatzbesteuerung weitgehend harmonisiert worden, obwohl sie gegen Steuerwettbewerb...
Persistent link: https://www.econbiz.de/10009699952
Persistent link: https://www.econbiz.de/10009515696