One of the most controversial aspects of the U.S. income tax system is the double taxation of corporate income. Such income is taxed both when it is earned by the corporation and when it is distributed to the shareholders. Most other kinds of income are taxed only once. It is generally thought...

This paper contributes to research at the intersection of international and comparative political economy, with particular emphasis on domestic explanations ofmultilateral cooperation. It explains why members of the European Union often have strongly diverging institutional preferences with...