6th Framework Programme (2002-2006)
 
 
 
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Project 22 Detail:
Changing Governance Architecture of International Taxation (TAXGOV)
 
Project completed

The aims of this project was to produced original research on the governance of European Union (EU) and international tax policy, explain why specific modes of governance emerge in the process of international and EU tax coordination, discuss the stability and institutionalization of tax governance and its legitimacy in relation to different notions of the public interest in international tax policy. One important aim in TAXGOV was to examine new modes of governance in the direct corporate tax policy of the European Union (EU).

The project discussed the emergence, efficiency, evolution, and legitimacy of innovative tax policy instruments and modes of governance. One example was the EU code of conduct on business taxation – an instrument of the EU Council to limit and roll-back harmful tax regimes in Member States and their dependent territories. Another was the set of instruments and policy fora used by the Council and the European Commission to address issues of corporate tax reform, such as transfer pricing disputes, consolidated common base taxation, and home state taxation.

The project considered the interplay between new and more classic modes of governance, including the Community method and the impact of the European Court of Justice decisions on corporate taxation. Instead of separating ‘new’ from ‘old’, it examined formal and less formal modes of governance across a continuum and explain why constellations of actors choose one mode or another and with what effects in terms of power and policy development.

The project tested rival hypotheses about the selection of modes of governance.

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Page updated: 9/12/08

Co-ordinated by the European University Institute