How the European Union constrains the state: Multilevel governance of taxation

European Journal of Political Research

Volumn 50, Issue 3, 2011, Pages 293-314

  Genschel, Philipp ^a   Jachtenfuchs, Markus ^b  

^a JACOBS UNIVERSITY BREMEN   (Germany)

^b HERTIE SCHOOL OF GOVERNANCE   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 79952745023     PISSN: 03044130     EISSN: 14756765     Source Type: Journal    
DOI: 10.1111/j.1475-6765.2010.01939.x     Document Type: Article

References (74)

1. Alesina, A. & Spolaore, E. (2003). The size of nations. Cambridge, MA: MIT Press.
2. Aujean, M. (2007). The future of non-discrimination: Direct taxation in Community law. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
3. Avi-Yonah, R. (2007). What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
4. Bache, I. & Flinders, M. (eds) (2004). Multilevel governance. Oxford: Oxford University Press.
5. Bird, R.M. (1989). Tax harmonization in federations and common markets. In M. Neumann & K.W. Roskamp (eds), Public finance and performance of enterprises. Detroit, MI: Wayne State University Press.
6. Börzel, T.A. (2005). Mind the gap! European integration between level and scope. Journal of European Public Policy 12(2): 7-36.
7. Campbell, J.L. (1993). The state and fiscal sociology. Annual Review of Sociology 19: 163-185.
8. Caporaso, J.A. (1996). The European Union and forms of state: Westphalian, regulatory or post-modern? Journal of Common Market Studies 34(1): 29-52.
9. Cnossen, S. (2002). Tax Policy in the European Union: A Review of Issues and Options. Working Paper 758. Munich: CESIfo.
10. Daly, M. & Weiner J. (1993). Corporate tax harmonization and competition in federal countries: Some lessons for the European Community? National Tax Journal 46(4): 441-461.
11. EurActiv. (2008). Eurogroup dismisses French proposal to cut VAT on fuel. EurActiv, 10 July.
12. European Commission. (2001a). Tax policy in the European Union: Priorities for the years ahead. COM (2001) 260 final. Brussels: European Commission.
13. European Commission. (2001b). Company taxation in the internal market. SEC (2001)1681. Brussels: European Commission.
14. European Commission. (2001c). Towards an internal market without tax obstacles: A strategy for providing companies with a consolidated corporate tax base for their EU-wide activities. COM (2001) 582 final. Brussels: European Commission.
15. European Commission (2007). Implementing the Community Programme for Improved Growth and Employment and the Enhanced Competitiveness of EU Business: Further progress during 2006 and next steps towards a proposal on the Common Consolidated Corporate Tax Base (CCCTB). COM(2007) 223 final. Brussels: European Commission.
16. Eurostat. (2007). Taxation trends in the European Union. Luxembourg: Office for Official Publications of the European Communities.
17. Føllesdal, A. & Hix, S. (2006). Why there is a democratic deficit in the EU: A response to Majone and Moravcsik. Journal of Common Market Studies 44(3): 533-562.
18. Fox, W. & Swain, J. (2007). The federal role in taxation: A normative approach. National Tax Journal 60(3): 611-630.
19. Ganghof, S. & Genschel, P. (2008). Taxation and democracy in the EU. Journal of European Public Policy 15(1): 58-77.
20. Genschel, P., Kemmerling, A. & Seils, E. (Forthcoming). Accelerating downhill: How the EU shapes corporate tax competition in the single market. Journal of Common Market Studies.
21. Graetz, M.J. & Warren, A. (2007a). Dividend taxation in Europe: When the ECJ makes tax policy. Common Market Law Review 44(6): 1577-1623.
22. Graetz, M.J. & Warren, A. (2007b). Income tax discrimination and the political and economic integration of Europe. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
23. Hellerstein, W. (2007). The US Supreme Court's state tax jurisprudence: A template for comparison. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
24. Hix, S. (2008). What's wrong with Europe and how to fix it. Cambridge: Polity Press.
25. Hooghe, L. & Marks, G. (2001). Multi-level governance and European integration. Lanham, MD.: Rowman & Littlefield.
26. Hooghe, L. & Marks, G. (2008). European Union? West European Politics 31(1-2): 108-129.
27. Jachtenfuchs, M. (2001). The governance approach to European integration. Journal of Common Market Studies 39(2): 245-264.
28. Jachtenfuchs, M. (2005). The monopoly of legitimate force: Denationalization, or business as usual? European Review 13(1): 37-52.
29. Kaye, T.A. (2007). Tax discrimination: A comparative analysis of US and EU approaches. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
30. Keen, M. (1998). Vertical tax externalities in the theory of fiscal federalism. IMF Staff Papers 45: 454-485.
31. Kohler-Koch, B. & Eising, R. (eds) (1999). The transformation of governance in the European Union. London: Routledge.
32. König, T., Luetgert, B. & Dannwolf, T. (2006). Quantifying legislative research: Using CELEX and PreLex in EU legislative studies. European Union Politics 7(4): 553-574.
33. Lang, M. (2007). Double taxation and EC law. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
34. Leibfried, S. & Pierson, P. (1995). Semisovereign welfare states: Social policy in a multitiered Europe. In European social policy: Between fragmentation and integration. Washington, DC: Brookings Institution.
35. Lindberg, L.N. (1971). Political integration as a multidimensional phenomenon requiring multivariate measurement. In L.N. Lindberg & S.A. Scheingold (eds), Regional integration: Theory and research. Cambridge, MA: Harvard University Press.
36. Mabbett, D. & Schelkle, W. (2009). The politics of conflict management in EU regulation. West European Politics 32(4): 699-718.
37. Majone, G. (ed.) (1996a). Regulating Europe. London: Routledge.
38. Majone, G. (1996b). The European Community as a regulatory state. Collected Courses of the Academy of European Law 5: 321-419.
39. Majone, G. (1998). Europe's 'democratic deficit': The question of standards. European Law Journal 4(1): 5-28.
40. Majone, G. (2009). Europe as the would-be world power: The EU at fifty. Cambridge: Cambridge University Press.
41. Martin, I.W., Mehrotra, A.J. & Prasad, M. (eds) (2009). The new fiscal sociology: Taxation in comparative and historical perspective. Cambridge: Cambridge University Press.
42. Martinsen, D.S. & Vrangbaek, K. (2008). The Europeanization of health care governance: Implementing the market imperatives of Europe. Public Administration 86(1): 169-184.
43. McLure, C.E. (2007). The long shadow of history: Sovereignty, tax assignment, legislation and judicial decisions on corporate income taxes in the US and the EU. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
44. Moravcsik, A. (2002). In defence of the 'democratic deficit': Reassessing legitimacy in the European Union. Journal of Common Market Studies 40(4): 603-624.
45. Moravcsik, A. (2005). The European constitutional compromise and the neofunctionalist legacy. Journal of European Public Policy 12(2): 349-386.
46. Newton, K. & Van Deth, J.W. (2005). Foundations of comparative politics. Cambridge: Cambridge University Press.
47. Organisation for Economic Cooperation and Development (OECD). (2009). Revenue statistics, 1965-2007. Paris: OECD.
48. Pelkmans, J. & Vanheukelen, M. (1988). The internal markets of North America: Fragmentation and integration in the US and Canada. Brussels: European Commission.
49. Poggi, G. (1990). The state: Its nature, development and prospects. Stanford, CA: Stanford University Press.
50. Pollack, M.A. (1999). The end of creeping competence? EU policy-making since Maastricht. Journal of Common Market Studies 38(3): 519-538.
51. Pollack, M.A. (2003). The engines of European integration: Delegation, agency and agenda setting in the EU. Oxford: Oxford University Press.
52. Pollack, M.A. (2005). Theorizing the European Union: International organization, domestic polity or experiment in new governance? Annual Review of Political Science 8: 357-398.
53. Puchala, D.J. (1984). Fiscal harmonization in the European communities: National politics and international cooperation. London: Pinter.
54. Radaelli, C.M. (1997). The politics of corporate taxation in the European Union: Knowledge and international policy agendas. London: Routledge.
55. Radaelli, C.M & Kraemer, U.S. (2008). Governance arenas in EU direct tax policy. Journal of Common Market Studies 46(2): 315-336.
56. Ring, D.M. (2008). What's at stake in the sovereignty debate? International tax and the nation state. Virginia Journal of International Law 49(1): 155-233.
57. Scharpf, F.W. (1988). The joint decision trap: Lessons from German federalism and European integration. Public Administration 66(3): 239-287.
58. Scharpf, F.W. (1999). Governing in Europe: Effective and democratic? Oxford: Oxford University Press.
59. Scharpf, F.W. (2006). The joint-decision trap revisited. Journal of Common Market Studies 44(4): 845-864.
60. Scharpf, F.W. (2009). Legitimacy in the multilevel European polity. European Political Science Review 1(2): 173-204.
61. Schmitter, P.C. (1996). Imagining the future of the Euro-polity with the help of new concepts. In G. Marks etal. (eds), Governance in the European Union. London: Sage.
62. Schumpeter, J.A. (1991 1918). The crisis of the tax state. In R. Swedberg (ed.), Joseph A. Schumpeter: The economics and sociology of capitalism. Princeton, NJ: Princeton University Press.
63. Spaak Bericht. (1956). Regierungsausschuss eingesetzt von der Konferenz von Messina 1956: Bericht der Delegationsleiter an die Außenminister, Brüssel 21. April 1956. MAE 120 d/56 (korr.). Brussels: Spaak Bericht.
64. Stone Sweet, A. (2004). The judicial construction of Europe. Oxford: Oxford University Press.
65. Streeck, W. (1995). From market-making to state-building? Reflections on the political economy of European social policy. In S. Leibfried & P. Pierson (eds), European social policy: Between fragmentation and integration. Washington, DC: Brookings Institution.
66. Terra, B. & Wattel, P. (2005). European tax law (4th edn). The Hague: Kluwer Law International.
67. Tilly, C. (1985). War making and state making as organized crime. In P. Evans, D. Rueschemeyer & T. Skocpol (eds), Bringing the state back in. Cambridge: Cambridge University Press.
68. Tsebelis, G. & Garrett, G. (2001). The institutional foundations of intergovernmentalism and supranationalism in the European Union. International Organization 55(2): 357-390.
69. Uhl, S. (2008a). Die Transformation nationaler Steuersysteme in der Europäischen Union. Frankfurt: Campus.
70. Uhl, S. (2008b). Time for a tea party? Why tax regimes beyond the nation state matter, and why citizens should care. European Review 14(4): 565-585.
71. Van Thiel, S. (2007). The future of the principle of non-discrimination in the EU. In R.S. Avi-Yonah, J.R. Hines & M. Lang (eds), Comparative fiscal federalism: Comparing the Court of Justice and the US Supreme Court's tax jurisprudence. Alphen aan den Rijn: Kluwer Law International.
72. Weber, M. (1978 1922). Economy and society: An outline of interpretive sociology. Berkeley, CA: University of California Press.
73. Weiler, J.H.H. (1982). Community, Member States and European integration: Is the law relevant? Journal of Common Market Studies 21(1-2): 39-56.
74. Zürn, M. & Leibfried, S. (2005). Reconfiguring the national constellation. European Review 13(1): 1-36.