This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
This innovative research design text will help you make informed choices when carrying out your research project. Covering both qualitative and quantitative approaches, and with examples drawn from a wide range of social science disciplines, the authors explain what is at stake when choosing a research design, and discuss the trade-offs that researchers have to make when considering issues such as: - causality - categories and classification - heterogeneity - interdependence - time This book will appeal to students and researchers looking for an in-depth understanding of research design issues to help them design their projects in a thoughtful and responsible way.
The European Union and its member states are investing in ambitious programmes for ‘better regulation’ and targets of regulatory quality. This book, available in paperback for the first time, lifts the veil of excessively optimistic propositions covering the whole better regulation agenda. It provides an innovative conceptual framework to handle the political complexity of regulatory governance. It approaches better regulation as an emerging public policy, with its own political context, actors, problems, rules of interaction, instruments, activities and impacts. Focusing on the key tools of impact assessment, consultation, simplification, and access to legislation, the authors provide fresh empirical evidence on the progress made in the member states and in Brussels, drawing on an extensive research project and an original survey of directors of better regulation programmes in Europe. Radaelli and De Francesco show how indicators define, measure, and appraise better regulation policy, linking measures to policy processes in which the stakeholders learn by monitoring. Although better regulation is a top priority for competitiveness in Europe and the legitimacy of EU policy, the level of commitment and the development of tools vary considerably. The major challenge for better regulation is institutionalisation - this calls for clear choices in terms of what the EU wants from better regulation. Essential reading for academics (political scientists, lawyers, and public economists) and policy-makers in charge of regulatory reforms in governments and international organisations.
One of the most common and strongest criticisms of the EU is that power is held by a select few who are unaccountable technocrats sitting in Brussels who without consultation formulate policies. A fresh and innovative new series, written by leading authorities, providing students and researchers with a concise analysis of key topics relating to the state of the European Union and its future development. Combining insights from the theoretical literature with brief institutional descriptions, each book in the series focuses on the key questions, 'Where does power lie?', 'What are the likely scenarios for development?', thereby enabling the reader to gain a better sense of the dynamic processes of politics at EU level.
Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
An unmatched reference on electrochemical technologies for soil, sediment, and groundwater pollution remediation Electrochemical technologies are emerging as important approaches for effective and efficient pollution remediation, both on their own and in concert with other remediation techniques. Electrochemical Remediation Technologies for Polluted Soils, Sediments and Groundwater provides a systematic and clear explanation of fundamentals, field applications, as well as opportunities and challenges in developing and implementing electrochemical remediation technologies. Written by leading authorities in their various areas, the text summarizes the latest research and offers case studies that illustrate equipment, installation, and methods employed in real-world remediations. Divided into nine sections, the coverage includes: Introduction and fundamental principles Remediation of heavy metals and other inorganic pollutants Remediation of organic pollutants Remediation of mixed contaminants Electrokinetic barriers Integrated (coupled) technologies Mathematical modeling Economic and regulatory considerations Field applications and performance assessment Unique as a comprehensive reference on the subject, Electrochemical Remediation Technologies for Polluted Soils, Sediments and Groundwater will serve as a valuable resource to all environmental engineers, scientists, regulators, and policymakers.
The European Union and its member states are investing in ambitious programmes for ‘better regulation’ and targets of regulatory quality. This book, available in paperback for the first time, lifts the veil of excessively optimistic propositions covering the whole better regulation agenda. It provides an innovative conceptual framework to handle the political complexity of regulatory governance. It approaches better regulation as an emerging public policy, with its own political context, actors, problems, rules of interaction, instruments, activities and impacts. Focusing on the key tools of impact assessment, consultation, simplification, and access to legislation, the authors provide fresh empirical evidence on the progress made in the member states and in Brussels, drawing on an extensive research project and an original survey of directors of better regulation programmes in Europe. Radaelli and De Francesco show how indicators define, measure, and appraise better regulation policy, linking measures to policy processes in which the stakeholders learn by monitoring. Although better regulation is a top priority for competitiveness in Europe and the legitimacy of EU policy, the level of commitment and the development of tools vary considerably. The major challenge for better regulation is institutionalisation - this calls for clear choices in terms of what the EU wants from better regulation. Essential reading for academics (political scientists, lawyers, and public economists) and policy-makers in charge of regulatory reforms in governments and international organisations.
One of the most common and strongest criticisms of the EU is that power is held by a select few who are unaccountable technocrats sitting in Brussels who without consultation formulate policies. A fresh and innovative new series, written by leading authorities, providing students and researchers with a concise analysis of key topics relating to the state of the European Union and its future development. Combining insights from the theoretical literature with brief institutional descriptions, each book in the series focuses on the key questions, 'Where does power lie?', 'What are the likely scenarios for development?', thereby enabling the reader to gain a better sense of the dynamic processes of politics at EU level.
This innovative research design text will help you make informed choices when carrying out your research project. Covering both qualitative and quantitative approaches, and with examples drawn from a wide range of social science disciplines, the authors explain what is at stake when choosing a research design, and discuss the trade-offs that researchers have to make when considering issues such as: - causality - categories and classification - heterogeneity - interdependence - time This book will appeal to students and researchers looking for an in-depth understanding of research design issues to help them design their projects in a thoughtful and responsible way.
The European Union and its member states are investing in ambitious programs for "better regulation" and targets of regulatory quality. This book, available in paperback for the first time, lifts the veil of excessively optimistic propositions covering the whole better regulation agenda. It provides an innovative conceptual framework to handle the political complexity of regulatory governance. It approaches better regulation as an emerging public policy, with its own political context, actors, problems, rules of interaction, instruments, activities, and impacts. Focusing on the key tools of impact assessment, consultation, simplification, and access to legislation, the authors provide fresh empirical evidence on the progress made in the member states and in Brussels, drawing on an extensive research project and an original survey of directors of better regulation programs in Europe. Radaelli and De Francesco show how indicators define, measure, and appraise better regulation policy, linking measures to policy processes in which the stakeholders learn by monitoring. Although better regulation is a top priority for competitiveness in Europe and the legitimacy of EU policy, the level of commitment and the development of tools vary considerably. The major challenge for better regulation is institutionalization - this calls for clear choices in terms of what the EU wants from better regulation. This is essential reading for academics (political scientists, lawyers, and public economists) and policy-makers in charge of regulatory reforms in governments and international organizations.
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Mobilising Politics and Society offers a timely analysis of the European Union Convention's impact on the domestic political systems, and civil society in Southern Europe. It provides country chapters on Portugal, Spain, Italy, Greece, Malta, Cyprus and Turkey. All chapters follow a common scientific template, in order to offer material for genuine cross-country comparison. In addition, the volume contains horizontal chapters on three important issues: the mobilisation of intellectuals; sub-national politics; and the participation of women. The editors compare results of the country chapters in their conclusions. The book contains documentation on the EU Convention and South European participants. This volume was previously published as a special issue of the journal South European Society and Politics.
This paper examines the quality of impact assessments in the European Commission and the United Kingdom for the period 2005-2010. We coded 477 impact assessments for the UK and 251 for the European Commission, using a detailed scorecard - adjusted to reduce the bias evidenced by previous usages of this instrument. The findings suggest that impact assessment is not merely a perfunctory activity in the European Union and the UK. Quality has improved steadily over the years, arguably as a result of learning and regulatory oversight. The UK and the European Commission are strikingly similar on a number of impact assessment dimensions (such as economic analysis and identification of costs and benefits). The impact assessments of the European Commission seem to pay more attention to social and environmental aspects, however. The conclusions reflect on the implications of our findings for current policy discussions on regulatory quality and the role of regulatory oversight bodies.
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