There are basically three stories about the globalisation-welfare state nexus. The first story argues that globalisation is the cause of the chronic crisis of the welfare state. As national economies open to the international market, governments are forced to adapt to the imperatives of global...

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...

Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It...

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...

The convergence of telecommunications and computer technology stimulated a global expansion of networks and services which was accompanied by a deregulation of this industry. In the liberalized worldmarket a great number of heterogeneous actors must coordinate the development and production of...