Radaelli The Politics of Corporate Taxation in the European Union

Knowledge and International Policy Agendas
Erscheinungsjahr 2013
ISBN: 978-1-135-10624-9
Verlag: CRC Press
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 272 Seiten

Reihe: Routledge Research in European Public Policy

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 Union's fragile tax policies?

Autoren/Hrsg.

Radaelli, Claudio

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein
• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftswissenschaften: Allgemeines

Inhaltsverzeichnis

Acknowledgements. 1. Introduction: International Taxation as a Political Problem. Part I. Theoretical Underpinning. 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 Corporate Tax Harmonisation. 6. Corporate Direct Taxation in the European Union. 7. Europeanization and Policy Change: Italy and the UK. 8. International Tax Complexity. Part III. Conclusions and Perspectives. 9. Conclusion: Knowledge, Institutions, and Policy Change. 10. Corporate Tax Policy Development in the EU: the 'Fiscal Federalism' Argument. Appendix A: Chronology. Appendix B: EU Corporate Tax Law and Proposed Directives. Appendix C: Interviews (1994-1996). References.