The Politics of Corporate Taxation in the European Union : Knowledge and International Policy Agendas
Claudio. Radaelli
Bok Engelsk 2013 · Electronic books.
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| Utgitt | Hoboken : : Taylor and Francis, , 2013.
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| Omfang | 1 online resource (269 p.)
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| Opplysninger | Description based upon print version of record.. - Cover; Title; Copyright; Contents; List of illustrations; Series editor's preface; Acknowledgements; 1 Introduction: international tax complexity as a political problem; Part I Theoretical underpinnings; 2 The role of knowledge in the policy process; 3 Policy-making in the European Union; 4 The politics of tax reform; Part II Empirical research; 5 Problem definition in EU direct corporate tax policy; 6 Corporate direct taxation in the European Union; 7 Europeanisation and policy change: Italy and the UK; 8 International tax complexity; Part III Conclusions and perspectives. - 9 Conclusion: knowledge, institutions and policy change10 Corporate tax policy development in the EU: the 'fiscal federalism' argument; Appendix A: Chronology: corporate tax harmonisation in the EU; Appendix B: EU corporate tax law and proposed directives; Appendix C: Interviews (1994-1996); Notes; Bibliography; Index. - This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, 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'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European
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| Emner | |
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| ISBN | 0415149991
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