This paper deals with the ways in which the interconnectedness of multiple political levels in increaingly internationalized structures of governance impacts on these levels' democratic legitimation. Focusing on the European Union (EU), it argues that in the EU's multi-level system, the...

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...