Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions
Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions
复制标题
欧盟有害的税收竞争：政策叙述和倡导联盟
DOI：
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发表时间：
1999
期刊：
影响因子：
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通讯作者：
C. Radaelli
中科院分区：
文献类型：
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作者：
C. Radaelli
本文探讨了欧盟（EU）的直接税收政策过程的动态提请注意的政治权力的政策叙事的背景下，倡导联盟框架。关于有害税收竞争的叙述一直是重新点燃人们对一个被忽视的政策领域的兴趣的政治工具。然而，叙事并非在政治真空中运作。论坛政治和政策环境的演变促进了有害的税收竞争作为欧盟直接税政策的主要范式的出现。委员会不是作为一个宣传联盟的组成部分，而是作为一个政府间审议论坛，从而遏制了敌对政治，并为通过税收提案创造了先决条件。结论讨论了倡导联盟框架的理论含义。
This article investigates the dynamics of the European Union (EU) direct tax policy process by drawing attention to the political power of policy narratives in the context of the advocacy coalition framework. The narrative of harmful tax competition has been a political instrument for rekindling interest in a neglected policy area. Narratives do not operate in a political vacuum, however. Forum politics and the evolution of the policy environment have facilitated the emergence of harmful tax competition as main paradigm in EU direct tax policy. By representing itself not as a component of an advocacy coalition, but as a forum for intergovernmental deliberation, the Commission has curbed adversarial politics and created the preconditions for the adoption of tax proposals. The conclusions discuss the theoretical implications for the advocacy coalition framework.