Showing 1 - 10 of 23
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
Regulators and other governors rely on intermediaries to set and implement policies and to regulate targets. Existing literatures focus heavily on intermediaries of a single type – Opportunists, motivated solely by self‐interest. But intermediaries can also be motivated by different types of...
Persistent link: https://www.econbiz.de/10014485897
How does international tax competition affect fiscal democracy? To what extent does it constrain the autonomy of democratic governments in choosing the level and structure of national taxation? While tax competition has not reduced the level of total taxation in OECD-22 countries, it has revenue...
Persistent link: https://www.econbiz.de/10010308245
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/10010311560
Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It...
Persistent link: https://www.econbiz.de/10010296087
Im Sonderforschungsbereich 597 (TranState) wird seit 2003 der Wandel von Staatlichkeit in der OECD-Welt des ausgehenden 20. und beginnenden 21. Jahrhunderts untersucht. Ausgangspunkt und Vergleichsmaßstab ist dabei der demokratische Rechts- und Interventionsstaat – im Folgenden DRIS – der...
Persistent link: https://www.econbiz.de/10010298156
Staatlichkeit zerfasert. Der seit dem 15. Jahrhundert verlaufende Prozess der Aneignung von Herrschaftsbefugnissen durch den Staat hat sich in der zweiten Hälfte des 20. Jahrhunderts umgekehrt. Der Staat übt Herrschaft oft nicht mehr alleine aus, sondern koordiniert, integriert, initiiert und...
Persistent link: https://www.econbiz.de/10010298172
Since the second half of the twentieth century, the gradual nationalization of political authority that was typical for much of the State's history since the seventeenth century has come to a standstill and given way to the denationalization of political authority. Non-state actors acquire...
Persistent link: https://www.econbiz.de/10010298984
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...
Persistent link: https://www.econbiz.de/10010298986
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/10010299189