This article reviews the social science literature on tax competition in three steps. The first
step is to look at the baseline model of tax competition on which most of the literature …

Neoliberal economic theories are powerful because their domestic translators make them go
local, hybridizing global scripts with local ideas. This does not mean that all local …

The last 50 years has seen a dramatic decline in taxes on the rich across the advanced
democracies. There is still fervent debate in both political and academic circles, however …

To be at the same time effective and liberal, governments must normally be able to count on
voluntary compliance–which, in turn, depends on the support of socially shared legitimacy …

France and Germany have played a pivotal role in the history and politics of European
integration. Yet, paradoxically, a study that systematically investigates the interrelated reality …

Comparative Federalism: A Systematic Inquiry, Second Edition is a uniquely
comprehensive, analytic, and genuinely comparative introduction to the principles and …

The European Court of Justice is one of the most important actors in the process of
European integration. Political science still struggles to understand its significance, with …

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman
Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like …

This article analyzes the social potential of regional integration processes by using the
example of European integration. Recent case law from the European Court of Justice has …

This paper reports an empirical analysis of the influence of e-commerce business practices
on tax avoidance. Using a sample of European parent firms in the retail trade industry from …