| Description |
xi, 254 pages : illustrations ; 23 cm |
| Series |
Routledge research in European public policy ; 1 |
|
Routledge research in European public policy ; 1
|
| Contents |
1. Introduction: international tax complexity as a political problem -- 2. The role of knowledge in the policy process -- 3. Policy-making in the European Union -- 4. The politics of tax reform -- 5. Problem definition in EU direct corporate tax policy -- 6. Corporate direct taxation in the European Union -- 7. Europeanisation and policy change: Italy and the UK -- 8. International tax complexity -- 9. Conclusion: knowledge, institutions and policy change -- 10. Corporate tax policy development in the EU: the 'fiscal federalism' argument -- App. A. Chronology: corporate tax harmonisation in the EU -- App. B. EU corporate tax law and proposed directives -- App. C. Interviews (1994-1996) |
| Bibliography |
Includes bibliographical references (pages [220]-243) and index |
| Subject |
Corporations -- Taxation -- European Union countries.
|
| LC no. |
97009647 |
| ISBN |
0415149991 (hb) |
|
