Or better yet, what we have become accustomed to, back-pedalling on said commitment. Upgrading current tax rules to address the digital reality, with digital activities becoming part of every sector’s economic activity, is proving an increasingly divisive issue for EU governments. The...

published in Res Publica, Vol. 60, 2018/3, p. 282-5 It is a classic field of tension in any democracy: the question whether we should consider politicians as delegates who are required to follow the will of their constituencies, or rather as representatives who are elected to follow their own...