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Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions

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  • Claudio M. Radaelli

Abstract

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.

Suggested Citation

  • Claudio M. Radaelli, 1999. "Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions," Journal of Common Market Studies, Wiley Blackwell, vol. 37(4), pages 661-682, December.
    • Handle: RePEc:bla:jcmkts:v:37:y:1999:i:4:p:661-682
    DOI: 10.1111/1468-5965.00201
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    Cited by:

    1. George Halkos & Nickolas Kyriazis, 2006. "Is tax competition harmful and is the EU an optimal tax area?," European Journal of Law and Economics, Springer, vol. 21(2), pages 163-177, April.
    2. Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, . "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    3. Järnberg, Linn & Enfors Kautsky, Elin & Dagerskog, Linus & Olsson, Per, 2018. "Green niche actors navigating an opaque opportunity context: Prospects for a sustainable transformation of Ethiopian agriculture," Land Use Policy, Elsevier, vol. 71(C), pages 409-421.
    4. Andrea Terlizzi, 2021. "Narratives in power and policy design: the case of border management and external migration controls in Italy," Policy Sciences, Springer;Society of Policy Sciences, vol. 54(4), pages 749-781, December.
    5. Fabrizio Coticchia & Marco Di Giulio, 2023. "Nonuse and hypocritical use of strategic narratives in Megaprojects: the case of the Florence high-speed railway," Policy and Society, Darryl S. Jarvis and M. Ramesh, vol. 42(2), pages 164-183.
    6. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    7. Lesage, Dries, 2000. "The Political Geography Of European Tax Policy," ERSA conference papers ersa00p302, European Regional Science Association.
    8. Terah Sportel & René Véron, 2016. "Coconut Crisis in Kerala? Mainstream Narrative and Alternative Perspectives," Development and Change, International Institute of Social Studies, vol. 47(5), pages 1051-1077, September.
    9. Assoc. Prof. Flavia Barna Ph.D & Assist. Petru-Ovidiu Mura Ph.D Student, 2010. "Tax Competition Versus Tax Coordination In The European Union," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15S), pages 39-46, November.
    10. J.C. Sharman, 2008. "Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive," Journal of Common Market Studies, Wiley Blackwell, vol. 46, pages 1049-1069, December.
    11. Johannes Jarlebring, 2023. "Blacklisting and the EU as a Global Regulator: The Institutionally Predisposed Norm Breaker," Journal of Common Market Studies, Wiley Blackwell, vol. 61(4), pages 1007-1025, July.
    12. Claudio M. Radaelli & Ulrike S. Kraemer, 2008. "Governance Areas in EU Direct Tax Policy," Journal of Common Market Studies, Wiley Blackwell, vol. 46, pages 315-336, March.
    13. Thomas Aguilera & Francesca Artioli & Claire Colomb, 2021. "Explaining the diversity of policy responses to platform-mediated short-term rentals in European cities: A comparison of Barcelona, Paris and Milan," Environment and Planning A, , vol. 53(7), pages 1689-1712, October.
    14. Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.

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