LEGAL EUROPEANIZATION: COMPARATIVE PERSPECTIVES

By mid-2003, the legal orders (the entire bodies of legislation in force) of three EU member states – Austria , Denmark, and The Netherlands – contained between 10.5 and 14.2 per cent of rules devoted to the transposition of EU directives. Only a few ministerial jurisdictions contain more than 20 per cent of Europeanized rules. The member states show remarkable differences in the use of parliamentary versus delegated legislation as a means of transposition. The comparison of the three cases tentatively suggests that different legal traditions and the parliamentary involvement in EU affairs are important factors that account for cross-national differences.     

Culture Change in Three Taxation Administrations: From Command-and-Control to Responsive Regulation

Law and policy is one thing, but their implementation and administration is affected by organizational cultures. Meidinger has argued that knowledge of regulatory and organizational cultures assists understanding of how law and policy work in practice. This article examines three revenue administrations that are moving from a command-and-control style of regulation to a more persuasive and responsive style of regulation. The central argument is that there is a determining step in the process of clarification, reconciliation, responsiveness, and design of a tax system. That step is the extent to which organizational culture can be changed to embrace inclusive discussion and creative solutions to the administration of tax law and policy.