Del i serien Routledge Research in European Public Policy

Politics of Corporate Taxation in the European Union

Knowledge and International Policy Agendas

Inbunden, Engelska, 1997

2 499 kr

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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?

Produktinformation

Utgivningsdatum1997-08-28
Mått138 x 216 x 19 mm
Vikt476 g
FormatInbunden
SpråkEngelska
SerieRoutledge Research in European Public Policy
Antal sidor266
FörlagTaylor & Francis Ltd
ISBN9780415149990

Tillhör följande kategorier

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;