TY - JOUR A1 - Jachtenfuchs, Markus A1 - Genschel, Philipp T1 - How the European Union Constrains the State : Multilevel Governance of Taxation JF - European Journal of Political Research N2 - This article challenges the common assumption that the European Union (EU) has little power over taxation. Based on a comprehensive analysis of EU tax legislation and European Court of Justice (ECJ) tax jurisprudence from 1958 to 2007, the article shows that the EU exerts considerable regulatory control over the Member States' taxing power and imposes tighter constraints on Member State taxes than the American federal government imposes on American state taxation. These findings contradict the standard account of the EU as a regulatory polity that specialises in apolitical issues of market creation and leaves control of highly politicised core functions of government (defence, taxation, social security, education, etc.) to the Member States; despite strong treaty safeguards, national tax autonomy is undermined by EU regulation. Y1 - 2011 U6 - https://doi.org/10.1111/j.1475-6765.2010.01939.x SN - 0304-4130 N1 - Available as print and e-publication in your Hertie Library. Als Druckversion und elektronische Ausgabe in der Hertie Bibliothek verfügbar. VL - 50 IS - 3 SP - 293 EP - 314 PB - Blackwell CY - Oxford ER -