Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance

Roland A (2019)
European Policy Analysis.

Zeitschriftenaufsatz | E-Veröff. vor dem Druck| Englisch
 
Download
Es wurde kein Volltext hochgeladen. Nur Publikationsnachweis!
Abstract / Bemerkung
This paper discusses the recent initiatives of the EU against tax evasion and tax avoidance from a Multiple Streams per-spective. By combining a chronological review of EU tax provisions with a quantitative content analysis of official EU documents, I show how both EU corporate tax policy and the way it is framed have changed over time: From mar-ket‐enhancing toward market‐regulating tax measures that explicitly address corporate tax avoidance. Contrary to what is often assumed, findings show that the crucial window of opportunity did not stem from the financial and Eurozone crisis, but rather from the accumulation of tax scandals since 2013. Furthermore, my analysis differentiates be-tween the entrepreneurship of the Commission as a whole and the individual entrepreneurship of single personalities to better understand the dynamics that lead to policy change in the EU.
Stichworte
European Tax Policy; Framing; Multiple Streams Framework; Policy Change; Policy Windows; Entrepreneurship
Erscheinungsjahr
2019
Zeitschriftentitel
European Policy Analysis
eISSN
2380-6567
Page URI
https://pub.uni-bielefeld.de/record/2937652

Zitieren

Roland A. Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance. European Policy Analysis. 2019.
Roland, A. (2019). Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance. European Policy Analysis. doi:10.1002/epa2.1069
Roland, A. (2019). Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance. European Policy Analysis.
Roland, A., 2019. Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance. European Policy Analysis.
A. Roland, “Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance”, European Policy Analysis, 2019.
Roland, A.: Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance. European Policy Analysis. (2019).
Roland, Aanor. “Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance”. European Policy Analysis (2019).
Link(s) zu Volltext(en)
Access Level
Restricted Closed Access

Export

Markieren/ Markierung löschen
Markierte Publikationen

Open Data PUB

Suchen in

Google Scholar