000			01459naa a2200181uu 4500
001			8070918221410
003			OSt
005			20190211163922.0
008			080709s2008 xx ||||gr |0|| 0 eng d
100	1		_aGANGHOF, Steffen _934878
245	1	0	_aTaxation and democracy in the EU
260			_aPhiladelphia, PA : _bRoutledge, _cJanuary 2008
520	3		_aIs 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		_aGENSCHEL, Philipp _934879
773	0	8	_tJournal of European Public Policy _g15, 1, p. 58-77 _dPhiladelphia, PA : Routledge, January 2008 _xISSN 13501763 _w
942			_cS
998			_a20080709 _b1822^b _cTiago
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c26944 _d26944
041			_aeng