Link to the University of Pittsburgh
Link to the University Library SystemContact us link
AEI Banner

The Fiscal Anatomy of Multilevel Governance: The EU and the Regulation of Taxation

Genschel, Philipp and Jachtenfuchs, Markus (2009) The Fiscal Anatomy of Multilevel Governance: The EU and the Regulation of Taxation. In: UNSPECIFIED.

[img]
Preview
PDF - Published Version
Download (109Kb) | Preview

    Abstract

    In the decade-long debate about the nature of the European Union, multilevel governance is now the consensus model. Its most popular variant argues that the EU is a “regulatory state” which mainly deals with market integration but leaves issues of high political salience such as taxation to the member states. While there is indeed no trace of an EU power to tax, we show that contrary to the consensus view the EU by no means leaves taxation to the member states. Instead, it massively constrains their tax base, tax rates, and tax systems. We conclude that the EU does not only regulate markets but also core political issues such as taxation. The combination of the European regulation of taxation and the maintanance of member state power to tax is an essential characteristic of multilevel governance in the EU.

    Export/Citation:EndNote | BibTeX | Dublin Core | ASCII (Chicago style) | HTML Citation | OpenURL
    Social Networking:
    Item Type: Conference or Workshop Item (UNSPECIFIED)
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    EU policies and themes > Policies & related activities > political affairs > governance: EU & national level
    EU policies and themes > Policies & related activities > political affairs > governance: EU & national level > subnational/regional/territorial
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Conference: European Union Studies Association (EUSA) > Biennial Conference > 2009 (11th), April 23-25, 2009
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 08 Jan 2013 17:38
    Number of Pages: 32
    Last Modified: 08 Jan 2013 17:38
    URI: http://aei.pitt.edu/id/eprint/33059

    Actions (login required)

    View Item

    Document Downloads