Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance

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This paper discusses the recent initiatives of the EU against tax evasion and tax avoidance from a Multiple Streams perspective. By combining a chronological review of EU tax provisions with a quantitative content analysis of official EU documents, I show how both EU corporate tax policy and the way it is framed have changed over time: From market-enhancing toward market-regulating tax measures that explicitly address corporate tax avoidance. Contrary to what is often assumed, findings show that the crucial window of opportunity did not stem from the financial and Eurozone crisis, but rather from the accumulation of tax scandals since 2013. Furthermore, my analysis differentiates between the entrepreneurship of the Commission as a whole and the individual entrepreneurship of single personalities to better understand the dynamics that lead to policy change in the EU.

Original languageEnglish
JournalEuropean Policy Analysis
Volume6
Issue number1
Pages (from-to)77-99
Number of pages23
ISSN2380-6567
DOIs
Publication statusPublished - 01.05.2020
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2019 Policy Studies Organization

    Research areas

  • European Tax Policy, framing, multiple streams framework, policy change, policy windows and entrepreneurship

DOI

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