Governance arenas in EU direct tax policy

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Governance arenas in EU direct tax policy

Show simple item record Radaelli, Claudio M. en_GB Kraemer, Ulrike S. en_GB
dc.contributor.department University of Exeter en_GB 2008-04-28T12:22:12Z en_GB 2011-01-25T11:43:33Z en_US 2013-03-20T16:35:52Z 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: 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 en_GB
dc.language.iso en en_GB
dc.publisher Blackwell Publishing en_GB
dc.relation.url 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 2008-04-28T12:22:12Z en_GB 2011-01-25T11:43:33Z en_US 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 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

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