株式会社極東書店トップ商品一覧The Politics of Corporate Taxation in the European Union. Knowledge and International Policy Agendas.

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The Politics of Corporate Taxation in the European Union. Knowledge and International Policy Agendas.

The Politics of Corporate Taxation in the European Union. Knowledge and International Policy Agendas. EUにおける法人税政策

・ISBN 978-0-415-14999-0 hard GB£ 171.99

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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-0-203-35069-0

著者・編者Radaelli, Claudio M.,
シリーズRoutledge Research in European Public Policy
出版社(Routledge, UK)
出版年月1997
ページ数266 pp.
言語ENG
ニュース番号<433-219 433-251>

解説

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?