Taxation and democracy in the EU (Record no. 26944)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01459naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 8070918221410 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211163922.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 080709s2008 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | GANGHOF, Steffen |
| 9 (RLIN) | 34878 |
| 245 10 - TITLE STATEMENT | |
| Title | Taxation and democracy in the EU |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Philadelphia, PA : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | January 2008 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Is corporate tax competition a threat to democracy in the European Union (EU)? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It overlooks the fact that corporate tax competition also has important indirect effects on the progressivity and revenue-raising potential of personal income taxation. We elaborate on these indirect effects theoretically and empirically, and explore the implications for the normative debate on the EU's democratic deficit. Our findings show that European integration can constrain national redistribution in a major way: the democratic deficit is real. Greater political contestation over the EU's policy agenda is desirable in order to mitigate this deficit |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | GENSCHEL, Philipp |
| 9 (RLIN) | 34879 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of European Public Policy |
| Related parts | 15, 1, p. 58-77 |
| Place, publisher, and date of publication | Philadelphia, PA : Routledge, January 2008 |
| International Standard Serial Number | ISSN 13501763 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20080709 |
| Operator's initials, OID (RLIN) | 1822^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
No items available.
