We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...

What is the nature of the European Union? Does it have the characteristics of a state, and if so, which? We employ a single imagea poster that won a Marshall Plan competition in 1950to examine the various legal perspectives of the EU that have emerged over the past six decades. Created as a...

It is often claimed that the participation of Civil Society Organizations (CSOs) can mitigate the democratic deficit of the European Union. This claim rests on the assumption that civil society organizations channel citizens' concerns to the European institutions, a view which is also shared by...

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...

The working paper examines the decision-making process of what has most likely been the most contentious European environmental policy-item in 2009: the regulation 443/2009 setting carbon dioxide emission performance standards for new passenger cars. In contrast to the empirical trend of rather...

The aim of this article is to develop an analytical framework which contributes to the understanding of mobility regulation. While most literature focuses on international efforts to control migration the perspective is widened by looking at mobility, encompassing short-term cross border...

The involvement of civil society in EU governance is widely interpreted as a right step in the direction of participatory democracy. Civil society associations are expected to communicate the concerns of citizens to Brussels, to engage in public deliberation with EU decision makers and...

Im Dezember 2004 hat der Europäische Rat einstimmig beschlossen, Beitrittsverhandlungen mit der Türkei aufzunehmen. Auch wenn erst nach einem erfolgreichen Abschluss über eine endgültige Mitgliedschaft entschieden wird, dürfte nach dieser kaum noch zu revidierenden Zusage an die türkische...

How do international organisations (IOs) influence domestic policymaking? In the field of educational policy, IOs increasingly play an important role in shaping national debates and policies. Comparative studies as conducted by the OECD, for example, reveal strengths and weaknesses of individual...