| Author (Person) | Radaelli, Claudio M. |
|---|---|
| Publisher | Routledge |
| Series Title | Routledge Research in European Public Policy |
| Publication Date | 1997 |
| ISBN | 0-415-14999-1 |
| Content Type | Textbook | Monograph |
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Book abstract: One of the enduring debates concerning the development of the European Union is the extent to which the erosion of national sovereignty takes place differently across policy areas. Thus, some policy areas have long since exhibited a very high degree of 'Europeanisation' whilst others have remained firmly anchored at the national level. Conventional wisdom has it that certain policy areas, such as defence, healthcare, education and, above all, taxation, will be the most resistant to moves to shift the locus of power to the supranational level. This book looks at the area of corporate taxation. This area presents the Union with an interesting political dilemma between the centralisation of corporate tax policy and the undesirable consequences of tax competition and international double taxation. The author looks at the development of EU tax policy. In addition, 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'. European Union tax policy is also put into a wider context of tax globalisation. Will the liberalisation of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the EU's fragile tax policies. The book also illuminates aspects of the European policy process. Radaelli, Claudio M. |
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| Subject Categories | Politics and International Relations, Taxation |
