Bullettin n. 1/2011
June 2011
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • PHILIPP GENSCHEL, ACHIM KEMMERLING, ERIC SEILS
    Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market
    in Journal of Common Market Studies , Volume 49, Issue 3, May 2011 ,  2011 ,  586-606
    Tax competition in the European Union is shaped by four partly opposed institutional mechanisms. While market integration and enlargement increase competitive pressure, the tax co-ordination of the Council of Ministers and the tax jurisprudence of the European Court of Justice could potentially reduce it. The net effect is to accelerate tax competition. This article presents quantitative evidence to suggest that tax competition is stronger in the EU than in the rest of the world, and explores qualitatively why tax co-ordination and tax jurisprudence have failed to prevent a race to the bottom in tax rates.
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