Suchergebnisse

The results of the UK referendum in favour of leaving the European Union (EU) clearly put into question the European economic and political project as well as its institutional structure. This article argues that the Brexit may be a momentum to reform the institutional structure and procedural rules through which tax policy is made at the EU level. The UK referendum is indeed unlikely to further slow down the EU harmonization process in tax matters, which has always followed a tortuous path. Instead, the Brexit may give momentum to reform major weaknesses of the EU institutional and decision-making process in tax matters, in particular the unanimity rule and the role of the European Parliament. Finally, with regard to taxation specifically, the establishment of an EU tax, providing the EU with sufficient genuine own resource, could also reinforce EU's legitimacy by countering the criticisms related to Member States' contribution to the European budget.

Transparency is a widely used concept in debates on international politics, from transnational anti-corruption campaigns to renewed requests for greater disclosure on health, finance, or even security issues. Calls for transparency date back at least to the League of Nations, when internationalists demanded open diplomacy. Yet, it is in the subfield of GEG, and its developments on nonstate actors as a key research topic (see introduction), where the practice and theory of transparency has made the most profound inroads (Gupta 2010a). GEG has been a particularly fertile ground for the development of informational governance (Mol 2008) and the rise of numerous transparency initiatives which have been analyzed in a rapidly developing literature. Importantly, current GEG research is also highly relevant for other IR subfields. For one, recent GEG research can help IR scholars to further refine the concept of transparency and to increase conceptual clarity and sophistication. Second, research on GEG has improved our understanding of the factors that determine the effectiveness of transparency as a governance tool in international politics.