This paper examines the content of impact assessments (IAs) in the European Commission (EC) and the UK for the period 2005 to 2010. We coded 477 IAs for the UK and 296 for the EC, using a detailed scorecard. The findings suggest that IA is not a perfunctory activity in the European Union and the...

In this paper, we contribute to the debate on research design and causal analysis in European integration studies by considering the sub-field of Europeanization. First, we examine the awareness of research design issues in the literature on Europeanization through a review of the debate on...

The field of policy learning is characterised by a proliferation of concepts and lack of systematic findings. However, the literature has struggled to move beyond the seminal contributions made more than three decades ago however. We argue that different strands in the literature have failed to...

'Quality' features in all initiatives for better regulation launched by the OECD and the European Union. Yet policy-makers who have tried to import regulatory impact assessment (RIA) from its original Anglo-Saxon context to other European contexts have found it difficult to scratch below the...

This is a response to the consultation document of 17 August 2016 by the Tax Law Review Committee, which is Chaired by Malcolm Gammie (CBE, QC) and hosted by the Institute for Fiscal Studies. A letter was also sent to the Financial Secretary to the Treasury.

Despite a long history of reports and initiatives on the harmonisation of corporate income taxes within the European Union, the 15 EU countries still operate their own national corporate income taxes, with only limited co-ordination between them. However, the increasing integration of economic...