There is growing concern about the negative impact national harmful tax regimes have on the domestic revenue of other countries, especially in the context of the international financial crisis and resulting austerity measures. In the EU, the tax gap resulting from tax evasion and avoidance is...

This article examines the effects of implementing the proposals of the European Commission to institute a Capital Market Union (CMU) on the diverse landscape of residential capitalism in Europe. The CMU will bypass existing national institutional blockades that left core countries of the...