Political and Economic Integration in the EU: The Case of Failed Tax Harmonization

Wasserfallen, Fabio (2013). Political and Economic Integration in the EU: The Case of Failed Tax Harmonization. Journal of common market studies JCMS, 52(2), pp. 420-435. Wiley-Blackwell 10.1111/jcms.12099

[img] Text
Political and Economic Integration in the EU_ The Case of Failed Tax Harmonization.pdf - Published Version
Restricted to registered users only
Available under License Publisher holds Copyright.
Author holds Copyright

Download (178kB)

The European Union (EU) tax mandate remains narrow. That there was only a limited transfer of tax authority to the EU exemplifies the failure of political and fiscal integration. Using a political economy framework, this article analyzes why the heads of state rejected tax harmonization proposals in the intergovernmental conferences. The presented findings of the original data on the Maastricht, Nice and Lisbon negotiations support the main hypothesis derived from the theoretical framework – namely that resistance against tax harmonization came predominantly from low-tax countries. Moreover, the results indicate that after the accession of the central and eastern European countries the prospects of harmonizing tax policy starkly decreased. The analysis shows that tax heterogeneity and the enlargements have negative effects on tax integration. Based on the empirical findings and the theoretical framework, the article concludes by discussing how the creation of the monetary union restructured the politics of tax Europeanization and fiscal integration.

Item Type:

Journal Article (Original Article)

Division/Institute:

03 Faculty of Business, Economics and Social Sciences > Social Sciences > Institute of Political Science

UniBE Contributor:

Wasserfallen, Fabio Adriano

Subjects:

300 Social sciences, sociology & anthropology > 320 Political science

ISSN:

0021-9886

Publisher:

Wiley-Blackwell

Funders:

[4] Swiss National Science Foundation

Language:

English

Submitter:

Mirco Thomas Good

Date Deposited:

14 May 2020 14:55

Last Modified:

05 Dec 2022 15:37

Publisher DOI:

10.1111/jcms.12099

BORIS DOI:

10.7892/boris.141478

URI:

https://boris.unibe.ch/id/eprint/141478

Actions (login required)

Edit item Edit item
Provide Feedback