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...

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...