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Abstract Is corporate tax competition a threat to democracy in the EU? The answer dependscrucially 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. Wecontend that this focus is too...
Persistent link: https://www.econbiz.de/10005553264
Abstract Voters who participate in elections to the European Parliament tend to use these elections to punish their domestic governing parties. Many students of the EU therefore claim that the party-political composition of the Parliament should systematically differ from that of the Council....
Persistent link: https://www.econbiz.de/10005754739