Politics of Corporate Taxation in the European Union - Knowledge and International Policy Agendas

Informationen zum Autor Claudio M. Radaelli Klappentext This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. Claudio M. Radaelli's analysis is enriched by two further levels of inquiry. He examines the "Europeanization" of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Second, he puts the European Union tax policy in the wider context of tax globalization. In addressing these issues the study finds that knowledge is one of the most important resources in the European corporate tax process. It highlights the political problems raised by the search for rules, principles and appropriate levels of tax co-ordination and concludes that the European Union should reconsider its tax policy with new arguments and new strategic perspectives. Zusammenfassung This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. Inhaltsverzeichnis Chapter 1 Introduction; Part 1 Theoretical underpinnings; Chapter 2 The role of knowledge in the policy process; Chapter 3 Policy-making in the European Union; Chapter 4 The politics of tax reform; Part 2 Empirical research; Chapter 5 Problem definition in EU direct corporate tax policy; Chapter 6 Corporate direct taxation in the European Union; Chapter 7 Europeanisation and policy change; Chapter 8 International tax complexity; Part 3 Conclusions and perspectives; Chapter 9 Conclusion; Chapter 10 Corporate tax policy development in the EU;

Product details

• Authors: Claudio Radaelli, Radaelli Claudio
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Hardback
• Released: 28.08.1997
• EAN: 9780415149990
• ISBN: 978-0-415-14999-0
• No. of pages: 266
• Series: Routledge Research in European Public Policy
• Subjects: Social sciences, law, business > Political science > Political science and political education; England, Wales, POLITICAL SCIENCE / International Relations / General, BUSINESS & ECONOMICS / Public Finance, POLITICAL SCIENCE / World / European, LAW / Taxation, Taxation, EU (European Union), International institutions, Taxation and duties law, EU & European institutions, Public finance and taxation, Taxation & duties law