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The Politics of Corporate Taxation in the European Union : Knowledge and International Policy Agendas - Claudio Radaelli

The Politics of Corporate Taxation in the European Union

Knowledge and International Policy Agendas

Hardcover Published: 28th August 1997
ISBN: 9780415149990
Number Of Pages: 272

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Although minimal, the existence of a European policy regime in this area defies the conventional idea that states will never surrender their tax sovereignty to the institutions of the European Union. This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. Claudio Radaelli's analysis is enriched by two further levels of enquiry. Firstly, he examines the 'Europeanisation' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanisation'. 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 fregile tax policies? 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 re-consider its tax policy with new arguments and new strategic perspectives.

Introduction: International Taxation as a Political Problem
Theoretical Underpinning
The Role of Knowledge in the Policy Process
Policy-making in the European Union
The Politics of Tax Reform
Empirical Research
Problem Definition in EU Corporate Tax Harmonisation
Corporate Direct Taxation in the European Union
Europeanization and Policy Change: Italy and the UK
International Tax Complexity
Conclusions and Perspectives
Conclusion: Knowledge, Institutions, and Policy Change
Corporate Tax Policy Development in the EU: the 'Fiscal Federalism' Argument
EU Corporate Tax Law and Proposed Directives
Interviews (1994-1996)
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780415149990
ISBN-10: 0415149991
Series: Routledge Studies in the European Economy
Audience: Tertiary; University or College
Format: Hardcover
Language: English
Number Of Pages: 272
Published: 28th August 1997
Country of Publication: GB
Dimensions (cm): 21.59 x 13.97  x 1.91
Weight (kg): 0.49
Edition Number: 1