dc.contributor.author | Radaelli, Claudio M. | en_GB |
dc.contributor.author | Kraemer, Ulrike S. | en_GB |
dc.contributor.department | University of Exeter | en_GB |
dc.date.accessioned | 2008-04-28T12:22:12Z | en_GB |
dc.date.accessioned | 2011-01-25T11:43:33Z | en_GB |
dc.date.accessioned | 2013-03-20T16:35:52Z | |
dc.date.issued | 2008-03 | en_GB |
dc.description.abstract | 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 cooperation, use a multi-actor perspective to explain the selection of modes of governance, and bridge the gap between the strategic and ideational components of policy change. We show how a political strategy pursued by the Commission has led to the emergence of two functionally differentiated governance arenas, dealing with different definitions of tax problems and operating with modes of governance that suit the internal logic of individual arenas. We then examine the limitations of political strategy, by showing how a third governance arena dominated by the European Court of Justice has become increasingly important, with little control exercised by the Commission and the Member States. | en_GB |
dc.description.sponsorship | Research for this paper has been supported by the European Union under the 6th Framework programme (Contract No CIT1-CT-2004-506392; project website: www.eu-newgov.org). | en_GB |
dc.identifier.citation | 46 (2), pp. 315-336 | en_GB |
dc.identifier.doi | 10.1111/j.1468-5965.2007.00778.x | en_GB |
dc.identifier.uri | http://hdl.handle.net/10036/24313 | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Blackwell Publishing | en_GB |
dc.relation.url | http://www.blackwell-synergy.com/doi/abs/10.1111/j.1468-5965.2007.00778.x | en_GB |
dc.subject | European Union | en_GB |
dc.subject | direct taxation | en_GB |
dc.subject | governance | en_GB |
dc.subject | ideational politics | en_GB |
dc.subject | taxation | en_GB |
dc.subject | tax policy | en_GB |
dc.title | Governance arenas in EU direct tax policy | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2008-04-28T12:22:12Z | en_GB |
dc.date.available | 2011-01-25T11:43:33Z | en_GB |
dc.date.available | 2013-03-20T16:35:52Z | |
dc.identifier.issn | 0021-9886 | en_GB |
dc.description | Earlier versions of this paper were presented at the International Workshop on Transformation of the Nation State: Taxation and Police at the International University Bremen in June 2005, at the Annual PSA conference in Reading, June 2006 and at EUSA in Montreal in May 2007. Post-print version of article, the definitive version is available at www.blackwell-synergy.com. 24 month embargo by the publisher. Article will be released March 2010. | en_GB |
dc.identifier.eissn | 1468-5965 | en_GB |
dc.identifier.journal | Journal of Common Market Studies | en_GB |