The politics of corporate taxation in the European Union: knowledge and international policy agendas
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
1997
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Routledge research in European public policy
1 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Teilw. zugl.: Florenz, Univ. Diss. |
| Beschreibung: | XI, 254 S. |
| ISBN: | 0415149991 |
Internformat
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Datensatz im Suchindex
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| adam_text |
®. . . . —— ¦ •
Contents
List of illustrations vii
Series editor'spreface viii
Acknowledgements x
1 Introduction: international tax complexity as a
political problem 1
Part I Theoretical underpinnings
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
Part II Empirical research
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
Part III Conclusions and perspectives
9 Conclusion: knowledge, institutions and policy change 165
10 Corporate tax policy development in the EU:
the 'fiscal federalism' argument 184
vi Contents
Appendix A: Chronology: corporate tax harmonisation
intheEU 197
Appendix B: EU corporate tax law and proposed directives 203
Appendix C: Interviews (1994 1996) 205
Notes 209
Bibliography 220
Index 244
Illustrations
FIGURE
2.1 The different fields of the knowledge perspective in a two
dimensional space 34
TABLES
2.1 Different kinds of knowledge, knowledge oriented actors,
arenas 33
5.1 Problem definition: four approaches to EU corporate
taxation 71
9.1 Regulatory policies in the European Union 175 |
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| spelling | Radaelli, Claudio M. 1960- Verfasser (DE-588)120578948 aut The politics of corporate taxation in the European Union knowledge and international policy agendas Claudio M. Radaelli 1. publ. London [u.a.] Routledge 1997 XI, 254 S. txt rdacontent n rdamedia nc rdacarrier Routledge research in European public policy 1 Teilw. zugl.: Florenz, Univ. Diss. Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuer Corporations -- Taxation -- European Union countries Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Unternehmen (DE-588)4061963-1 s Steuerpolitik (DE-588)4057447-7 s DE-604 Routledge research in European public policy 1 (DE-604)BV011661036 1 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007861875&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Radaelli, Claudio M. 1960- The politics of corporate taxation in the European Union knowledge and international policy agendas Routledge research in European public policy Europäische Union (DE-588)5098525-5 gnd Steuer Corporations -- Taxation -- European Union countries Unternehmen (DE-588)4061963-1 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4061963-1 (DE-588)4057447-7 (DE-588)4113937-9 |
| title | The politics of corporate taxation in the European Union knowledge and international policy agendas |
| title_auth | The politics of corporate taxation in the European Union knowledge and international policy agendas |
| title_exact_search | The politics of corporate taxation in the European Union knowledge and international policy agendas |
| title_full | The politics of corporate taxation in the European Union knowledge and international policy agendas Claudio M. Radaelli |
| title_fullStr | The politics of corporate taxation in the European Union knowledge and international policy agendas Claudio M. Radaelli |
| title_full_unstemmed | The politics of corporate taxation in the European Union knowledge and international policy agendas Claudio M. Radaelli |
| title_short | The politics of corporate taxation in the European Union |
| title_sort | the politics of corporate taxation in the european union knowledge and international policy agendas |
| title_sub | knowledge and international policy agendas |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuer Corporations -- Taxation -- European Union countries Unternehmen (DE-588)4061963-1 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Europäische Union Steuer Corporations -- Taxation -- European Union countries Unternehmen Steuerpolitik Europäische Union. Mitgliedsstaaten Hochschulschrift |
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