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...

chapter 1 An exploration begins -- chapter 2 From where did we come here? -- chapter 3 Where are we going? -- chapter 4 Borderland: regulating responsible behaviour -- chapter 5 Experience of the borderland: large business practices -- chapter 6 Partnering for responsibility: business...