Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders cause tax competition, which in turn leads to a race to the bottom in capital taxation. However, the data show that revenues from capital taxation are fairly stable in OECD...

Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders invite tax competition, which in turn erodes the revenues from capital taxation. However, there is little evidence to support this view. The data show that revenues from capital...

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU’s own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...

Since the second half of the twentieth century, the gradual nationalization of political authority that was typical for much of the State's history since the seventeenth century has come to a standstill and given way to the denationalization of political authority. Non-state actors acquire...

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...

Staatlichkeit zerfasert. Der seit dem 15. Jahrhundert verlaufende Prozess der Aneignung von Herrschaftsbefugnissen durch den Staat hat sich in der zweiten Hälfte des 20. Jahrhunderts umgekehrt. Der Staat übt Herrschaft oft nicht mehr alleine aus, sondern koordiniert, integriert, initiiert und...

Das Vorhaben, über das hier zu berichten ist, geht auf eine Anregung des Max-Planck-Instituts für Gesellschaftsforschung (MPIfG) im Frühjahr 2003 zurück, die von der VolkswagenStiftung aufgegriffen und als Projekt finanziell gefördert wurde. Ausgangspunkt war die Beobachtung, dass in den...