The Politics Of Corporate Taxation In The European Union Book

	List of illustrations
	Series editor's preface
	Acknowledgements
1	Introduction: international tax complexity as a political problem	1
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
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
9	Conclusion: knowledge, institutions and policy change	165
10	Corporate tax policy development in the EU: the 'fiscal federalism' argument	184
App. A	Chronology: corporate tax harmonisation in the EU	197
App. B	EU corporate tax law and proposed directives	203
App. C	Interviews (1994-1996)	205
	Notes	209
	Bibliography	220
	Index	244