According to the outgoing European Commissioner Pierre Moscovici, the European Union (EU) has made more progress in tackling tax avoidance and evasion in the last five years than in the twenty years before that. This article argues that although several targeted measures have indeed been adopted, such as automatic exchange of tax rulings and limitations on interest deductions, this has not led to a structural change in EU corporate tax policies, nor in underlying power relations. The article discusses the politics of a number of recent policy developments related to tax avoidance and evasion by transnational corporations. It argues that the adoption of targeted measures, and the simultaneous stalling of more comprehensive approaches – in terms of tax transparency or a common consolidated corporate tax base – can be explained by recent tax controversies, international politics, and the dynamics within and between EU institutions. Particular attention is paid to the role of the European Parliament that is formally limited, but still houses progressive forces that have continuously pushed for a clampdown on tax avoidance. Finally, the article pleads for more transparent EU decision-making, specifically concerning discussions with and within the Council, in order to improve the democratic legitimacy of EU corporate tax policies and processes. |
Dossier |
De aanpak van belastingontwijking door de EU: gerichte maatregelen zonder structurele verandering. |
Tijdschrift | Beleid en Maatschappij, Aflevering 1 2019 |
Trefwoorden | Tax, EU/European Union, Corporate taxation, Tax avoidance, Tax policy |
Auteurs | Indra Römgens |
SamenvattingAuteursinformatie |
Dossier |
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Tijdschrift | Beleid en Maatschappij, Aflevering 1 2019 |
Auteurs | Rodrigo Fernandez, Reijer Hendrikse en David Hollanders |
Auteursinformatie |
Casus |
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Tijdschrift | Beleid en Maatschappij, Aflevering 1 2018 |
Auteurs | Dr. Duco Bannink |
SamenvattingAuteursinformatie |
In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij. |
Casus |
De EMU heeft geen weeffoutenEen kritiek op de discussienota van de Europese Commissie over de verdieping van de EMU |
Tijdschrift | Beleid en Maatschappij, Aflevering 4 2017 |
Auteurs | Dr. Adriaan Schout |
SamenvattingAuteursinformatie |
In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij. |
Casus |
Een verbindende verzorgingsstaat. Over burgerschap, zorg en (super)diversiteit |
Tijdschrift | Beleid en Maatschappij, Aflevering 2 2017 |
Auteurs | Prof. dr. Monique Kremer |
SamenvattingAuteursinformatie |
In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij. |
Casus |
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Tijdschrift | Beleid en Maatschappij, Aflevering 1 2017 |
Auteurs | Prof. dr. Esther Turnhout |
SamenvattingAuteursinformatie |
In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij. |