We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...

What is the nature of the European Union? Does it have the characteristics of a state, and if so, which? We employ a single imagea poster that won a Marshall Plan competition in 1950to examine the various legal perspectives of the EU that have emerged over the past six decades. Created as a...