Location of Repository

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

By Philipp Genschel and Markus Jachtenfuchs

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

Topics: tax policy, governance: EU & national level, subnational/regional/territorial
Year: 2009
OAI identifier: oai:aei.pitt.edu:33059

Suggested articles

Preview

Citations

  1. (2006). A History of the „Tax Package“. The Principles and Issues Underlying the Community Approach (Brussels: European Commission, Taxation Papers No.
  2. Alec (2004): The Judicial Construction of Europe (Oxford: doi
  3. (1934). Beiträge zur Steuersoziologie; in:
  4. (1982). Community, Member States and European Integration. Is the Law Relevant?; in: doi
  5. (1999). Die Europäisierung öffentlicher Aufgaben; doi
  6. (2005). Dilemmas of European Integration. The Ambiguities and Pitfalls of Integration by Stealth (Oxford: doi
  7. (2007). ECJ Direct Tax Cases and Domestic Constitutional Principles. An Overview;
  8. (2008). Eurogroup Dismisses French Proposal to Cut VAT
  9. (1998). Europe’s „Democratic Deficit“. The Question of Standards; in: doi
  10. (1996). European Integration from the 1980s. State-Centric v. Multi-level Governance; in: doi
  11. (2008). European Union?; in: doi
  12. (1996). Exploring the Nature of the Beast. International Relations Theory and Comparative Policy Analysis Meet the European Union; in: doi
  13. (2004). Financing the European Union. Commission Report on the Operation of the Own Resources System,
  14. (1984). Fiscal Harmonization in the European Communities. National Politics and International Cooperation (London; doi
  15. (2005). Foundations of Comparative Politics. Democracies of the Modern World (Cambridge: doi
  16. (1997). From the Positive to the Regulatory State. Causes and Consequences of Changes in the Mode of Governance; in: doi
  17. (1999). Governing in Europe. Effective and Democratic? (Oxford etc.: doi
  18. (1996). Imagining the Future of the Euro-Polity with the Help of New Concepts; in: doi
  19. (2002). In Defense of the „Democratic Deficit“. Reassessing Legitimacy in the European Union; in: doi
  20. (2007). Income Tax Discrimination and the Political and Economic Integration of Europe; doi
  21. (1997). Introduction. The Problem Solving Capacity of MultiLevel Governance; in: doi
  22. (1991). Les finances de l’Europe (Luxembourg: Office for Official Publications of the European Communities).
  23. (2003). Mehrebenenverflechtung in der Europäischen Union; doi
  24. (2005). Mind the Gap! European Integration between Level and Scope; in: doi
  25. (2001). Multi-Level Governance and European Integration (Oxford: Rowman and Littlefield). doi
  26. Nicolaïdis, Kalypso (2007): Bringing Federalism Back In; doi
  27. (1966). Obstinate or Obsolete? The Fate of the Nation-State and the Case of Western Europe; in:
  28. (1972). Of Blind Men, Elephants and International Integration; in: doi
  29. (1988). Of Rule and Revenue (Berkeley: doi
  30. (1971). Political Integration as a Multidimensional Phenomenon Requiring Multivariate Measurement; doi
  31. (2005). Reconfiguring the National Constellation; in: doi
  32. (2008). Regulation, the Regulatory State and European Politics; in: doi
  33. Servaas (2007): The Future of the Principle of Non-discrimination in the EU;
  34. (1917). Staatssozialismus oder Staatskapitalismus. Ein finanzsoziologischer Beitrag zur Lösung des Staatsschulden-Problems (Wien:
  35. (2001). Tax Policy in the European Union. Priorities for the 78 C.f. Zürn and Leibfried,
  36. (1993). Taxation and Democracy. Swedish, British and American Approaches to Financing the Modern State (New Haven; London: doi
  37. (2007). Taxation Trends in the European Union, Luxembourg, Office for Official Publications of the European Communities.
  38. (1964). Technocracy, Pluralism, and the New Europe;
  39. (1993). Territoriality and Beyond. Problematizing Modernity in International Relations; in: doi
  40. (2007). The Application of Anti-abuse Measures in the Area of Direct Taxation.
  41. (2004). The Centralization of Fiscal Authority. An Empirical Investigation of Popitz’s Law, doi
  42. (1981). The Community System. The Dual Character of Supranationalism; in: doi
  43. (2009). The Contentious Creation of the Regulatory State in Fiscal Surveillance; in: doi
  44. (1995). The Economic Constitution of the European Community. From „Rome“ to „Maastricht“; in: doi
  45. (1991). The Economics and Sociology of Capitalism (Princeton: doi
  46. (1994). The European Community. An „Independent Fourth Branch of Government“;
  47. (2005). The European Constitutional Compromise and the Neofunctionalist Legacy; in: doi
  48. (1996). The European Union and Forms of State. Westphalian, Regulatory or Post-Modern?; in: doi
  49. (1992). The Finances of Europe (Luxembourg:
  50. (1973). The Fiscal Crisis of the State doi
  51. (2007). The Future of Non-discrimination. Direct Taxation in Community Law;
  52. (2008). The Future of the EU Budget. In Search of Coherence of Objectives, Policies and Finances of the Union (Warsaw: Centre for European Strategy).
  53. (2001). The Governance Approach to European Integration; in: doi
  54. (2006). The Joint-Decision Trap Revisited; in: doi
  55. (2007). The Long Shadow of History. Sovereignty, Tax Assignment, Legislation,
  56. (1997). The Politics of Corporate Taxation in the European Union. Knowledge and International Policy Agendas doi
  57. (2007). The Politics of Regulation and the Internal Market; doi
  58. (1994). The Rise of the Regulatory State in Europe; in: doi
  59. (1977). The Role of Public Finance in European Economic Integration (Brussels: European Commission).
  60. (1993). The State and Fiscal Sociology; in: doi
  61. (1971). The Study of Regional Integration. Reflections on the Joy and Anguish of Pretheorizing; doi
  62. (2005). Theorizing the European Union. International Organization, Domestic Polity, or Experiment in New Governance?; in: doi
  63. (1996). Towards a European Regulatory State; in: doi
  64. (2008). What’s Wrong With Europe and How to Fix It (Cambridge: doi

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.