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This article addresses the politicisation of European tax governance in mass media. Although taxation is commonly assumed to remain a national prerogative, European institutions have extended their reach far into national tax regimes. Whether this expansion of EU authority towards one of the core functions of the nation state is accompanied by politicisation is the question to be addressed in this article. To analyse the causal nexus between growing EU authority – measured in terms of formal authority and tax legislation – and the politicisation of EU tax governance, the paper compares public debates in Germany, Ireland and Switzerland over a time period of 30 years between 1981 and 2011. Based on a newspaper content analysis, the empirical results demonstrate that EU tax governance is increasingly politicised in all three countries. Varying levels and content of politicisation across time and space are explained by national economic and socio-cultural conditions. [ABSTRACT FROM PUBLISHER]

Much of the empowerment of the European Parliament over the years is due to its special role in providing a bridge connecting the public’s policy preferences on the one hand, and the legislative behaviour of elected officials on the other. As the only popularly elected EU institution, successive treaty reforms increased the EP’s political power. These reforms were accompanied by an explicit desire to see citizens’ involvement in EU politics increase and, in turn, provide support and legitimacy to the European integration project. This paper models MEPs’ track records on various political issues, and assesses the extent to which their output is in line with the positions their party campaigned on and the policy preferences expressed in public opinion. The findings suggest that there are discrete patterns of representation, where some parties are more inclined toward greater congruence with their selectorate and manifesto than others. Furthermore, the degree of congruence varies across policy issues and is shaped, to a large extent, by institutional arrangements and political context. [ABSTRACT FROM PUBLISHER]