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Differentiated integration (DI), whereby some MS opt out or are excluded from certain common EU policies for … sovereignty or capacity reasons, may be thought to undermine the EU’s functioning as what John Rawls called a fair scheme of … cooperation, grounded in norms of impartiality and reciprocity. However, we argue that different forms of DI can be compatible …
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This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the...
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