Claudio Radaelli

The Politics of Corporate Taxation in the European Union (eBook, PDF)

Knowledge and International Policy Agendas

• Format: PDF

Produktbeschreibung

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?

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 272
• Erscheinungstermin: 11. Januar 2013
• Englisch
• ISBN-13: 9781135106249
• Artikelnr.: 42828535

Autorenporträt

Claudio M. Radaelli

Inhaltsangabe

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