In the 50th year of its existence, the Organisation for Security and Co-operation in Europe (OSCE) is more than ever looking for a new role. The war in Ukraine and other conflicts in the OSCE area show how important the work of civil society organi­sations is in times of war and crisis -...

The project's goal was to provide an answer to the compelling question: To what extent do the activities of public-interest associations, activist coalitions, and movement-parties bridge the large gap between the European citizenry and European level policymaking? The project studied the...

This paper studies the aid allocation of European nongovernmental organizations (NGOs). Once population is controlled for, poverty consistently appears as the main worldwide determinant of NGO aid allocation. NGOs do not respond to strategic considerations. Their funding source does not seem to...

EU corporate tax policy has long consisted solely in eliminating fiscal barriers. This changed after the financial and Eurozone crises when the European Commission proposed ‘market-correcting’ provisions to increase tax transparency and ‘fairness’, which were partially adopted by the...

This paper analyzes the role of non-governmental organizations (NGOs) as intermediaries in encouraging the European Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the International Accounting Standards Committee (IASC), and ends with...