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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...
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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...
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