Authors: Claudio M. Radaelli
ISBN-13: 9780415149990, ISBN-10: 0415149991
Format: Hardcover
Publisher: Taylor & Francis, Inc.
Date Published: August 1997
Edition: (Non-applicable)
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. Claudio M. Radaelli's analysis is enriched by two further levels of inquiry. 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'. Second, he puts the European Union tax policy in the wider context of tax globalization. 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 reconsider its tax policy with new arguments and new strategic perspectives.
List of illustrations | ||
Series editor's preface | ||
Acknowledgements | ||
1 | Introduction: international tax complexity as a political problem | 1 |
2 | The role of knowledge in the policy process | 11 |
3 | Policy-making in the European Union | 38 |
4 | The politics of tax reform | 55 |
5 | Problem definition in EU direct corporate tax policy | 69 |
6 | Corporate direct taxation in the European Union | 79 |
7 | Europeanisation and policy change: Italy and the UK | 106 |
8 | International tax complexity | 139 |
9 | Conclusion: knowledge, institutions and policy change | 165 |
10 | Corporate tax policy development in the EU: the 'fiscal federalism' argument | 184 |
App. A | Chronology: corporate tax harmonisation in the EU | 197 |
App. B | EU corporate tax law and proposed directives | 203 |
App. C | Interviews (1994-1996) | 205 |
Notes | 209 | |
Bibliography | 220 | |
Index | 244 |