ERROR, PLEASE TRY AGAIN: EUROPE RELOADS CCCTB.’ (GILLEARD, 2015)
| dc.contributor.advisor | Wigger, Angela | |
| dc.contributor.author | Oostenbrink, Gerben | |
| dc.date.issued | 2020-08-28 | |
| dc.description.abstract | Despite the failure of the 2011 Common Consolidated Corporate Tax Base-proposal, the European Commission decided to relaunch an almost identical version in 2016. The original proposal received a lot of criticism, which makes the relaunch even more remarkable. This thesis explains why the Commission decided to relaunch the CCCTB by using the explanations provided by the supranational governance approach of Stone Sweet and Sandholtz and the authoritarian turn approach of Kreuder-Sonnen. Both are institutionalist approaches and share common assumptions about the role of supranational organizations and integration. The difference is in the possible influence the euro crisis aftermath has on European integration and policy-making. The supranational governance can explain the 2016 CCCTB relaunch as a result of increasing actor pressure and negative externalities. The authoritarian turn has less explanatory power, as the euro crisis response did not seem to have an effect on the decision to relaunch the CCCTB. | en_US |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/10543 | |
| dc.language.iso | en | en_US |
| dc.thesis.faculty | Faculteit der Managementwetenschappen | en_US |
| dc.thesis.specialisation | International Relations | en_US |
| dc.thesis.studyprogramme | Master Political Science | en_US |
| dc.thesis.type | Master | en_US |
| dc.title | ERROR, PLEASE TRY AGAIN: EUROPE RELOADS CCCTB.’ (GILLEARD, 2015) | en_US |
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