The Commissioner vs the states: responsiveness and responsibility in European tax governance

References

• Adler, E., & Pouliot, V. (2011). International practices. Cambridge University Press.
   Google Scholar
• Arel-Bundock, V. (2017). The unintended consequences of bilateralism: treaty shopping and international tax policy. International Organization, 71(2), 349–371. https://doi.org/10.1017/S0020818317000108
   Web of Science ®Google Scholar
• Bourdieu, P. (1981). La représentation politique. Éléments pour une théorie du champ politique. Actes de la recherche en sciences sociales, 36-37, 3–24.
   Google Scholar
• Bourdieu, P. (1984). Le travail politique. Actes de la recherche en sciences sociales, 52–53.
   Google Scholar
• Chelyadina, I. (2019). Harmonization of corporate tax base in the EU: an idea whose time has come? College of Europe. Bruges Political Research Papers, 76. https://www.coleurope.eu/sites/default/files/research-paper.pdf
   Google Scholar
• Christensen, R. C. (2019). The rise of the EU in international tax policy. In G. Christou, & J. Hasselbalch (Eds.), Global networks and European actors: Navigating and managing complexity (pp. 1–21). Routledge. https://doi.org/10.31235/osf.io/tn329
   Google Scholar
• Christensen, R. C. (2020). Elite professionals in transnational tax governance. Global Networks, 21(2), 265–293. https://doi.org/10.1111/glob.12269
   Web of Science ®Google Scholar
• Dietsch, P. (2015). Catching capital: The ethics of tax competition. Oxford University Press.
   Google Scholar
• European Commission. (2016). Anti tax avoidance package. https://taxation-customs.ec.europa.eu/anti-tax-avoidance-package_en
   Google Scholar
• European Commission. (2017). Communication to the parliament and the council, a fair and efficient tax system in the Union for the digital single market(52017DC0547).https://ec.europa.eu/taxation_customs/sites/taxation/fil/1_en_act_part1_v10_en.pdf
   Google Scholar
• European Community Information Service. (1968). Tax harmonization in the European Community. http://aei.pitt.edu/34508/1/A677.pdf
   Google Scholar
• European Parliamentary Research Service. (2016). Public expectations and EU policies. PE 586.588. https://www.europarl.europa.eu/RegData/etudes/BRIE/2016/586588/EPRS_BRI(2016)586588_EN.pdf
   Google Scholar
• Fligstein, N. (2001). Social skills and the theory of fields. Sociological Theory, 19(2), 105–125. https://doi.org/10.1111/0735-2751.00132
   Web of Science ®Google Scholar
• Ganghof, S., & Genschel, P. (2008). Taxation and democracy in the EU. Journal of European Public Policy, 15(1), 58–77. https://doi.org/10.1080/13501760701702199
   Web of Science ®Google Scholar
• Genschel, P. (2011). One trap, many exits, but no free lunch: How the joint-decision trap shapes EU tax policy. In G. Falkner (Ed.), The EU’s decision traps: Comparing policies (pp. 54–70). Oxford University Press.
   Google Scholar
• Genschel, P., & Jachtenfuchs, M. (2011). How the European Union constrains the state: Multilevel governance of taxation. European Journal of Political Research, 50(3), 293–314. https://doi.org/10.1111/j.1475-6765.2010.01939.x
   Web of Science ®Google Scholar
• Hagemann, S., Hobolt, S. B., & Wratil, C. (2017). Government responsiveness in the European Union: Evidence from Council voting. Comparative Political Studies, 50(6), 850–876. https://doi.org/10.1177/0010414015621077
   Web of Science ®Google Scholar
• Hakelberg, L. (2015). The power politics of international tax co-operation: Luxembourg, Austria and the automatic exchange of information. Journal of European Public Policy, 22(3), 409–428. https://doi.org/10.1080/13501763.2014.941380
   Web of Science ®Google Scholar
• Hakelberg, L. (2016). Coercion in international tax cooperation: Identifying the prerequisites for sanction threats by a great power. Review of International Political Economy, 23(3), 511–541. https://doi.org/10.1080/09692290.2015.1127269
   Web of Science ®Google Scholar
• Haverland, M., de Ruiter, M., & van de Walle, S. (2018). Agenda-setting by the European Commission. Seeking public opinion? Journal of European Public Policy, 25(3), 327–345. https://doi.org/10.1080/13501763.2016.1249014
   Web of Science ®Google Scholar
• Hearson, M. (2018). Transnational expertise and the expansion of the international tax regime: Imposing ‘acceptable’ standards. Review of International Political Economy, 25(5), 647–671. https://doi.org/10.1080/09692290.2018.1486726
   Web of Science ®Google Scholar
• Lips, W. (2020). The EU Commission’s digital tax proposals and its cross-platform impact in the EU and the OECD. Journal of European Integration, 42(7), 975–990. https://doi.org/10.1080/07036337.2019.1705800
   Web of Science ®Google Scholar
• Mair, P. (2014). Representative versus responsible government. In P. Mair (Ed.), On parties, party systems and democracy (pp. 581–596). ECPR Press.
   Google Scholar
• Majone, G. (1996). Regulating Europe. Routledge.
   Google Scholar
• Mintzberg, H. (1983). Power in and around organizations. Prentice Hall.
   Google Scholar
• Pearson, L. (2019). Transparency International EU outraged at failure to break Council deadlock on tax transparency. Transparency International EU. https://transparency.eu/transparency-international-eu-outraged-at-failure-tobreak-council-deadlock-on-tax-transparency/
   Google Scholar
• Post, L. A., Raile, A. N. W., & Raile, E. D. (2010). Defining political will. Politics and Policy, 38(4), 653–676. https://doi.org/10.1111/j.1747-1346.2010.00253.x
   Google Scholar
• Radaelli, C. M. (1995). Corporate direct taxation in the European Union: Explaining the policy process. Journal of Public Policy, 15(2), 153–181. https://doi.org/10.1017/S0143814X00010138
   Google Scholar
• Radaelli, C. M. (1997). The politics of corporate taxation in the European Union: Knowledge and international policy agendas. Routledge.
   Google Scholar
• Rauh, C. (2019). EU politicization and policy initiatives of the European Commission: The case of consumer policy. Journal of European Public Policy, 26(3), 344–365. https://doi.org/10.1080/13501763.2018.1453528
   Web of Science ®Google Scholar
• Reh, C., Bressanelli, E., & Koop, C. (2020). Responsive withdrawal? The politics of EU agenda-setting. Journal of European Public Policy, 27(3), 419–438. https://doi.org/10.1080/13501763.2020.1712453
   Web of Science ®Google Scholar
• Roland, A. (2020). Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance. European Policy Analysis, 6(1), 77–99. https://doi.org/10.1002/epa2.1069
   Google Scholar
• Roland, A., & Römgens, I. (2022). Policy change in times of politicization: The case of corporate taxation in the European Union. Journal of Common Market Studies, 60(2), 355–373. https://doi.org/10.1111/jcms.13229
   Web of Science ®Google Scholar
• Schmidtke, H. (2016). The differentiated politicisation of European tax governance. West European Politics, 39(1), 64–83. https://doi.org/10.1080/01402382.2015.1081511
   Web of Science ®Google Scholar
• Seabrooke, L., & Wigan, D. (2016). Powering ideas through expertise: Professionals in global tax battles. Journal of European Public Policy, 23(3), 357–374. https://doi.org/10.1080/13501763.2015.1115536
   Web of Science ®Google Scholar
• Seelkopf, L., & Yang, H. (2018). European fiscal solidarity: an EU-wide optimal income tax approach. International Journal of Public Policy, 14(1-2), 145–163. https://doi.org/10.1504/IJPP.2018.090752
   Google Scholar
• Smith, A. (2019). Travail politique et changement institutionnel: une grille d’analyse. Sociologie du travail, 61(1). https://doi.org/10.4000/sdt.14661
   Google Scholar
• Van Dorpe, S. (2020, July 15). Defeat on Apple tax bill delivers big blow to EU’s Vestager. Politico. https://www.politico.com/news/2020/07/15/margrethe- vestager-apple-tax-europe-363696.
   Google Scholar
• Wasserfallen, F. (2014). Contextual variation in interdependent policy making: The case of tax competition. European Journal of Political Research, 53(4), 822–839. https://doi.org/10.1111/1475-6765.12058
   Web of Science ®Google Scholar
• Zucman, G. (2015). The hidden wealth of nations. University of Chicago Press.
   Google Scholar