Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance
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In: European Policy Analysis, Vol. 6, No. 1, 01.05.2020, p. 77-99.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance
AU - Roland, Aanor
N1 - Publisher Copyright: © 2019 Policy Studies Organization
PY - 2020/5/1
Y1 - 2020/5/1
N2 - 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.
AB - 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.
KW - European Tax Policy
KW - framing
KW - multiple streams framework
KW - policy change
KW - policy windows and entrepreneurship
UR - http://www.scopus.com/inward/record.url?scp=85073936245&partnerID=8YFLogxK
U2 - 10.1002/epa2.1069
DO - 10.1002/epa2.1069
M3 - Journal articles
AN - SCOPUS:85073936245
VL - 6
SP - 77
EP - 99
JO - European Policy Analysis
JF - European Policy Analysis
SN - 2380-6567
IS - 1
ER -