메뉴 건너뛰기




Volumn , Issue , 2011, Pages

One Trap, Many Exits, but No Free Lunch: How the Joint-Decision Trap Shapes EU Tax Policy

Author keywords

Council of ministers; European commission; European court of justice; European union; Joint decision trap; Problem solving capacity; Tax policy

Indexed keywords


EID: 84880414457     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1093/acprof:oso/9780199596225.003.0004     Document Type: Chapter
Times cited : (10)

References (44)
  • 1
    • 79953310254 scopus 로고    scopus 로고
    • The future of non-discrimination: Direct taxation in Community law
    • Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Alphen aan den Rijn: Kluwer Law International
    • Aujean, Michel (2007), 'The future of non-discrimination: Direct taxation in Community law', in Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (Alphen aan den Rijn: Kluwer Law International), 321-30.
    • (2007) Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence , pp. 321-330
    • Aujean, M.1
  • 2
    • 84871330690 scopus 로고    scopus 로고
    • What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence?
    • Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Alphen aan den Rijn: Kluwer Law International
    • Avi-Yonah, Reuven S. (2007), 'What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence?', in Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (Alphen aan den Rijn: Kluwer Law International), 465-9.
    • (2007) Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence , pp. 465-469
    • Avi-Yonah, R.S.1
  • 3
    • 0345823051 scopus 로고
    • Tax harmonization in federations and common markets
    • Manfred Neumann and Karl W. Roskamp (eds.), Detroit: Wayne State University Press
    • Bird, Richard M. 1989, 'Tax harmonization in federations and common markets', in Manfred Neumann and Karl W. Roskamp (eds.), Public Finance and Performance of Enterprises (Detroit: Wayne State University Press), 139-51.
    • (1989) Public Finance and Performance of Enterprises , pp. 139-151
    • Bird, R.M.1
  • 7
    • 0042376680 scopus 로고    scopus 로고
    • Tax competition and Leviathan
    • Edwards, Jeremy and Keen, Michael (1996), 'Tax competition and Leviathan', European Economic Review, 40 (1), 113-34.
    • (1996) European Economic Review , vol.40 , Issue.1 , pp. 113-134
    • Edwards, J.1    Keen, M.2
  • 9
    • 84921652573 scopus 로고    scopus 로고
    • Commission Staff Working Document presenting an economic evaluation of the effects of Council Directive 2003/48/EC on the basis of the available data
    • Brussels, 15 September, SEC(2008) 2420
    • European Commission (2008a), Commission Staff Working Document presenting an economic evaluation of the effects of Council Directive 2003/48/EC on the basis of the available data, Brussels, 15 September, SEC(2008) 2420.
    • (2008)
    • Commission, E.1
  • 12
    • 34547376568 scopus 로고    scopus 로고
    • Why no mutual recognition of VAT? Regulation, taxation and the integration of the EU's internal market for goods
    • Genschel, Philipp (2007), 'Why no mutual recognition of VAT? Regulation, taxation and the integration of the EU's internal market for goods', Journal of European Public Policy, 14 (5), 743-61.
    • (2007) Journal of European Public Policy , vol.14 , Issue.5 , pp. 743-761
    • Genschel, P.1
  • 13
    • 84858141412 scopus 로고    scopus 로고
    • How the European Union constrains the state: Multilevel governance of taxation
    • forthcoming
    • Genschel, Philipp and Jachtenfuchs, Markus (forthcoming), 'How the European Union constrains the state: Multilevel governance of taxation', European Journal of Political Research.
    • European Journal of Political Research
    • Genschel, P.1    Jachtenfuchs, M.2
  • 14
    • 84921678485 scopus 로고    scopus 로고
    • Accelerating downhill: How the EU shapes corporate tax competition in the single market
    • forthcoming
    • Genschel, Philipp Kemmerling, Achim, and Seils, Eric (forthcoming), 'Accelerating downhill: How the EU shapes corporate tax competition in the single market', Journal of Common Market Studies.
    • Journal of Common Market Studies
    • Genschel, P.1    Kemmerling, A.2    Seils, E.3
  • 15
    • 34547377370 scopus 로고
    • Nationale Steuersysteme und Gemeinsamer Markt
    • Groeben, Hans von der (1962), 'Nationale Steuersysteme und Gemeinsamer Markt', Europäische Steuerzeitung, 1 (1), 6-14.
    • (1962) Europäische Steuerzeitung , vol.1 , Issue.1 , pp. 6-14
    • Groeben, H.V.D.1
  • 18
    • 28244485429 scopus 로고    scopus 로고
    • Tax competition and tax co-operation in the EU: The case of savings taxation
    • Holzinger, Katharina (2005), 'Tax competition and tax co-operation in the EU: The case of savings taxation', Rationality and Society, 17 (4), 475-510.
    • (2005) Rationality and Society , vol.17 , Issue.4 , pp. 475-510
    • Holzinger, K.1
  • 19
    • 40749089606 scopus 로고    scopus 로고
    • European Union
    • Hooghe, Liesbet and Marks, Gary (2008), 'European Union?' West European Politics, 31 (1-2), 108-29.
    • (2008) West European Politics , vol.31 , Issue.1-2 , pp. 108-129
    • Hooghe, L.1    Marks, G.2
  • 20
    • 77956819424 scopus 로고    scopus 로고
    • Does Europeanization lead to policy convergence? The role of the single market in shaping national tax policies
    • Kemmerling, Achim (2010), 'Does Europeanization lead to policy convergence? The role of the single market in shaping national tax policies', Journal of European Public Policy, 17 (7), 1058-1073.
    • (2010) Journal of European Public Policy , vol.17 , Issue.7 , pp. 1058-1073
    • Kemmerling, A.1
  • 23
    • 43949145823 scopus 로고    scopus 로고
    • The long shadow of history: Sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU
    • Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Alphen aan den Rijn: Kluwer Law International
    • McLure, Charles 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 Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (Alphen aan den Rijn: Kluwer Law International), 119-90.
    • (2007) Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence , pp. 119-190
    • McLure, C.E.1
  • 24
    • 0036846484 scopus 로고    scopus 로고
    • In defence of the "democratic deficit": Reassessing legitimacy in the European Union
    • Moravcsik, Andrew (2002), 'In defence of the "democratic deficit": Reassessing legitimacy in the European Union', Journal of Common Market Studies, 40 (4), 603-24.
    • (2002) Journal of Common Market Studies , vol.40 , Issue.4 , pp. 603-624
    • Moravcsik, A.1
  • 26
    • 0030699451 scopus 로고    scopus 로고
    • Escaping the joint-decision trap: Repetition and sectoral politics in the European Union
    • Peters, B. Guy (1997), 'Escaping the joint-decision trap: Repetition and sectoral politics in the European Union', West European Politics, 20 (2), 22-36.
    • (1997) West European Politics , vol.20 , Issue.2 , pp. 22-36
    • Peters, B.G.1
  • 30
    • 39349088185 scopus 로고    scopus 로고
    • Governance arenas in EU direct tax policy
    • Radaelli, Claudio M. and Kraemer, Ulrike S. (2008), 'Governance arenas in EU direct tax policy', Journal of Common Market Studies, 46 (2), 315-36.
    • (2008) Journal of Common Market Studies , vol.46 , Issue.2 , pp. 315-336
    • Radaelli, C.M.1    Kraemer, U.S.2
  • 31
    • 0002390907 scopus 로고
    • A regulatory conundrum: Industrial relations and the social dimension
    • Stephan Leibfried and Paul Pierson (eds.), Washington, DC: Brookings Institution
    • Rhodes, Martin (1995), 'A regulatory conundrum: Industrial relations and the social dimension', in Stephan Leibfried and Paul Pierson (eds.), European Social Policy: Between Fragmentation and Integration (Washington, DC: Brookings Institution), 78-122.
    • (1995) European Social Policy: Between Fragmentation and Integration , pp. 78-122
    • Rhodes, M.1
  • 32
    • 84982706017 scopus 로고
    • The joint-decision trap: Lessons from German federalism and European integration
    • Scharpf, Fritz W. (1988), 'The joint-decision trap: Lessons from German federalism and European integration', Public Administration, 66 (3), 239-87.
    • (1988) Public Administration , vol.66 , Issue.3 , pp. 239-287
    • Scharpf, F.W.1
  • 33
    • 33749551717 scopus 로고    scopus 로고
    • The joint-decision trap revisited
    • Scharpf, Fritz W. (2006), 'The joint-decision trap revisited', Journal of Common Market Studies, 44 (4), 845-64.
    • (2006) Journal of Common Market Studies , vol.44 , Issue.4 , pp. 845-864
    • Scharpf, F.W.1
  • 35
    • 0011655166 scopus 로고    scopus 로고
    • The Community trap: Liberal norms, rhetorical action, and the Eastern enlargement of the European Union
    • Schimmelfennig, Frank (2001), 'The Community trap: Liberal norms, rhetorical action, and the Eastern enlargement of the European Union', International Organization, 55 (1), 47-8.
    • (2001) International Organization , vol.55 , Issue.1 , pp. 47-48
    • Schimmelfennig, F.1
  • 36
    • 84996157210 scopus 로고    scopus 로고
    • Only an agenda setter? The European Commission's power over the Council of Ministers
    • Schmidt, Susanne K. (2000), 'Only an agenda setter? The European Commission's power over the Council of Ministers', European Union Politics, 1 (1), 37-61.
    • (2000) European Union Politics , vol.1 , Issue.1 , pp. 37-61
    • Schmidt, S.K.1
  • 39
  • 41
    • 0035591536 scopus 로고    scopus 로고
    • The institutional foundations of intergovernmentalism and supranationalism in the European Union
    • Tsebelis, George and Garrett, Geoffrey (2001), 'The institutional foundations of intergovernmentalism and supranationalism in the European Union', International Organization, 55 (2), 357-90.
    • (2001) International Organization , vol.55 , Issue.2 , pp. 357-390
    • Tsebelis, G.1    Garrett, G.2
  • 43
    • 84921681170 scopus 로고    scopus 로고
    • The future of the principle of non-discrimination in the EU
    • Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Alphen aan Rijn: Kluwer Law International
    • van Thiel, Servaas (2007), 'The future of the principle of non-discrimination in the EU', in Reuven S. Avi-Yonah, James R. Hines, and Michael Lang (eds.), Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (Alphen aan Rijn: Kluwer Law International), 331-400.
    • (2007) Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence , pp. 331-400
    • van Thiel, S.1
  • 44
    • 33748530084 scopus 로고
    • Die steuerlichen Gesichtspunkte des Gemeinsamen Marktes
    • Vedel, George (1959) 'Die steuerlichen Gesichtspunkte des Gemeinsamen Marktes', Steuer und Wirtschaft, 36 (1), 530-44.
    • (1959) Steuer und Wirtschaft , vol.36 , Issue.1 , pp. 530-544
    • Vedel, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.