Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


UK Public Holiday May 2017

Wildy's will be closed on Monday 29th May and will re-open on Tuesday 30th May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 26th May will not be processed until Tuesday 30th May. UK eBook orders will be processed as normal.

Hide this message

The Politics of Corporate Taxation in the European Union

Image not available lge
Claudio M. RadaelliUniversity of Bradford

ISBN13: 9780415149990
ISBN: 0415149991
Published: April 1999
Publisher: Taylor & Francis
Format: Hardback
Price: £105.00

Despatched in 5 to 7 days.

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.

Image not available lge
1. Introduction: International Taxation as a Political Problem. Part I. Theoretical Underpinning.
2. The Role of Knowledge in the Policy Process.
3. Policy-making in the European Union.
4. The Politics of Tax Reform. Part II. Empirical Research.
5. Problem Definition in EU Corporate Tax Harmonisation.
6. Corporate Direct Taxation in the European Union.
7. Europeanization and Policy Change: Italy and the UK.
8. International Tax Complexity. Part III. Conclusions and Perspectives.
9. Conclusion: Knowledge, Institutions, and Policy Change.
10. Corporate Tax Policy Development in the EU: the 'Fiscal Federalism' Argument. Appendix A: Chronology. Appendix B: EU Corporate Tax Law and Proposed Directives. Appendix C: Interviews (1994-1996). References.