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The Politics of Corporate Taxation in the European Union
Claudio Maria Radaelli
其他書名
Knowledge and International Policy Agendas
出版Psychology Press, 1997
主題Business & Economics / GeneralBusiness & Economics / Taxation / CorporateBusiness & Economics / Economics / GeneralPolitical Science / GeneralPolitical Science / International Relations / General
ISBN04151499919780415149990
URLhttp://books.google.com.hk/books?id=ck20TGS_-McC&hl=&source=gbs_api
EBookSAMPLE
註釋This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, 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'. 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 fragile tax policies?