Par le professeur Frédéric Mérand
Résumé : The European Union is the only international organisation that has a parliament where taxation is debated and legislated on. Along with foreign affairs and defense, however, taxation is also one of the few policy areas that is subject to unanimity voting among member-states. This creates a responsiveness-responsibility dilemma that the European Commission has tried to navigate by constructing responsiveness to public demands for tax justice as a political imperative. In this article, I apply the concept of ‘political work' to analyse EU tax policy between 2014 and 2019 and show the ways in which the politics of responsiveness partly eroded the institutional constraints of responsibility vis-à-vis member states. As I document, the Commission’s political work was initially successful but then lost momentum, as a handful of governments managed to veto efforts in the Council and push the issue to the OECD, where it was stalled by the United States until the election of Joe Biden.