|Keywords:||Tax Havens; EU|
|Full text PDF:||http://rudar.ruc.dk/handle/1800/20838|
The issue of tax havens has re-emerged on the EU’s political and economic agenda over the past several years. This year (2014) it has adopted two important directives that aim to protect the member states by reducing the impacts of tax evasion and tax fraud through the use of tax havens. This project reviews why and how this phenomenon has occurred using a combination of policy narrative analysis and the concepts of depoliticisation and repoliticalisation. The aim of this project is to present the current policy narrative (which we name the Crucial Consolidation) used by the European Commission in order to explain the factors behind the repoliticisation of tax havens on their agenda.