메뉴 건너뛰기




Volumn 46, Issue 5, 2008, Pages 1049-1069

Regional deals and the global imperative: The external dimension of the European Union savings tax directive

Author keywords

[No Author keywords available]

Indexed keywords


EID: 54149099580     PISSN: 00219886     EISSN: 14685965     Source Type: Journal    
DOI: 10.1111/j.1468-5965.2008.00829.x     Document Type: Article
Times cited : (21)

References (25)
  • 1
    • 0347315047 scopus 로고    scopus 로고
    • Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State
    • Vol. No. pp.
    • Avi-Yonah, R.S. (2000 Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State Harvard Law Review, Vol. 113, No. 7, pp. 1573 676.
    • (2000) Harvard Law Review , vol.113 , Issue.7 , pp. 1573-676
    • Avi-Yonah, R.S.1
  • 2
    • 0004324379 scopus 로고    scopus 로고
    • Bank for International Settlements (BIS) (. various years). Basel.
    • Bank for International Settlements (BIS) (various years) Quarterly Review, Basel.
    • Quarterly Review
  • 6
    • 0033419586 scopus 로고    scopus 로고
    • Tax Competition in the European Union
    • Vol. No. pp.
    • Dehejia, V.H. Genschel, P. (1999 Tax Competition in the European Union Politics and Society, Vol. 27, No. 3, pp. 403 30.
    • (1999) Politics and Society , vol.27 , Issue.3 , pp. 403-30
    • Dehejia, V.H.1    Genschel, P.2
  • 8
    • 84992933865 scopus 로고    scopus 로고
    • Whither or Wither the European Union Sales Tax Directive? A Case Study in the Political Economy of Taxation
    • Vol. No. pp.
    • Gilligan, G.P. (2003 Whither or Wither the European Union Sales Tax Directive? A Case Study in the Political Economy of Taxation Journal of Financial Crime, Vol. 11, No. 1, pp. 56 72.
    • (2003) Journal of Financial Crime , vol.11 , Issue.1 , pp. 56-72
    • Gilligan, G.P.1
  • 10
    • 33645122249 scopus 로고    scopus 로고
    • What's Globalization Got to do with it? Economic Interdependence and the Future of European Welfare States
    • Vol. No. pp.
    • Hay, C. (2006 What's Globalization Got to do with it? Economic Interdependence and the Future of European Welfare States Government and Opposition, Vol. 41, No. 1, pp. 1 22.
    • (2006) Government and Opposition , vol.41 , Issue.1 , pp. 1-22
    • Hay, C.1
  • 11
    • 0036005366 scopus 로고    scopus 로고
    • Globalization, European Integration and the Discursive Construction of Economic Imperatives
    • Vol. No. pp.
    • Hay, C. Rosamond, B. (2002 Globalization, European Integration and the Discursive Construction of Economic Imperatives Journal of European Public Policy, Vol. 9, No. 2, pp. 147 67.
    • (2002) Journal of European Public Policy , vol.9 , Issue.2 , pp. 147-67
    • Hay, C.1    Rosamond, B.2
  • 12
    • 12544249520 scopus 로고    scopus 로고
    • Horses for Courses? the Political Discourse of Globalization and European Integration in the UK and Ireland
    • Vol. No. pp.
    • Hay, C. Smith, N. (2005 Horses for Courses? The Political Discourse of Globalization and European Integration in the UK and Ireland West European Politics, Vol. 28, No. 1, pp. 124 58.
    • (2005) West European Politics , vol.28 , Issue.1 , pp. 124-58
    • Hay, C.1    Smith, N.2
  • 14
    • 0037210166 scopus 로고    scopus 로고
    • Withholding Taxes or Information Exchange: The Taxation of International Interest Flows
    • Vol. pp.
    • Huizinga, H. Nielsen, S.B. (2002 Withholding Taxes or Information Exchange: The Taxation of International Interest Flows Journal of Public Economics, Vol. 87, pp. 39 72.
    • (2002) Journal of Public Economics , vol.87 , pp. 39-72
    • Huizinga, H.1    Nielsen, S.B.2
  • 16
    • 54149118770 scopus 로고    scopus 로고
    • The EU Savings Tax Directive One Year on
    • Lowtax (. Online Report. Available at: « New York: Basic Books).
    • Lowtax (2006 The EU Savings Tax Directive One Year On Online Report. Available at: « http://www.tax-news.com Olsen, J.P. (1989) Rediscovering Institutions: The Organizational Basis of Politics (New York : Basic Books).
    • (2006) Rediscovering Institutions: The Organizational Basis of Politics
    • Olsen, J.P.1
  • 17
    • 0033473012 scopus 로고    scopus 로고
    • Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions
    • OECD (. Press release, 17 October. Available at: « Vol. No. pp.
    • OECD (2007 OECD Countries' Tax Burdens Back up to Historic 2000 Highs'. Press release, 17 October. Available at: « http://www.oecd.org/document/ 16/0,3343,en_2649_201185_39495248_1_1_1_1,00.html Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions JCMS, Vol. 37, No. 4, pp. 661 82.
    • (2007) JCMS , vol.37 , Issue.4 , pp. 661-82
  • 18
    • 0141837027 scopus 로고    scopus 로고
    • The Code of Conduct against Harmful Tax Competition: Open Method of Co-ordination in Disguise?
    • Vol. No. pp.
    • Radaelli, C. (2003 The Code of Conduct against Harmful Tax Competition: Open Method of Co-ordination in Disguise? Public Administration, Vol. 81, No. 3, pp. 513 31.
    • (2003) Public Administration , vol.81 , Issue.3 , pp. 513-31
    • Radaelli, C.1
  • 19
  • 20
    • 22644451009 scopus 로고    scopus 로고
    • Discourses of Globalization and the Social Construction of European Identities
    • Vol. No. pp.
    • Rosamond, B. (1999 Discourses of Globalization and the Social Construction of European Identities Journal of European Public Policy, Vol. 6, No. 4, pp. 652 68.
    • (1999) Journal of European Public Policy , vol.6 , Issue.4 , pp. 652-68
    • Rosamond, B.1
  • 21
    • 0036289663 scopus 로고    scopus 로고
    • Imagining the European Economy: "competitiveness" and the Social Construction of "europe" as an Economic Space
    • Vol. No. pp.
    • Rosamond, B. (2002 Imagining the European Economy: " Competitiveness" and the Social Construction of "Europe" as an Economic Space New Political Economy, Vol. 7, No. 2, pp. 157 77.
    • (2002) New Political Economy , vol.7 , Issue.2 , pp. 157-77
    • Rosamond, B.1
  • 22
    • 2442667614 scopus 로고    scopus 로고
    • Policy Change and Discourse in Europe: Conceptual and Methodological Issues
    • Vol. No. pp.
    • Schmidt, V.A. Radaelli, C.M. (2004 Policy Change and Discourse in Europe: Conceptual and Methodological Issues West European Politics, Vol. 27, No. 2, pp. 183 210.
    • (2004) West European Politics , vol.27 , Issue.2 , pp. 183-210
    • Schmidt, V.A.1    Radaelli, C.M.2
  • 24
    • 54149105566 scopus 로고    scopus 로고
    • EU Agrees at Last on Savings Tax Directive
    • 44
    • Spencer, D. (2003 EU Agrees at Last on Savings Tax Directive Journal of International Taxation, Vol. 14, No. 5, pp. 4 17 and 44.
    • (2003) Journal of International Taxation , vol.14 , Issue.5 , pp. 4-17
    • Spencer, D.1
  • 25
    • 54149107795 scopus 로고    scopus 로고
    • Tax Information Exchange and Bank Secrecy
    • Spencer, D. (2005 Tax Information Exchange and Bank Secrecy Journal of International Taxation, Vol. 16, No. 3, pp. 22 30.
    • (2005) Journal of International Taxation , vol.16 , Issue.3 , pp. 2-30
    • Spencer, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.