Taming the Leviathan or dismantling democratic government? Evolving political ideas on spontaneous income tax integration in the European Union
Jussi Jaakkola
Abstract:By the turn of the 1990s, tax competition among national governments had emerged as a powerful law-making practice. The possibility of tax competition essentially depends on the design of transnational law, such as European law. This Article examines the change of economic, political, and legal ideas that have shaped responses by the European Communities and the European Union (EU) to income tax competition. It asserts that under the post-war settlement of embedded liberalism and moderate market integration, t… Show more
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