Corporate Direct Taxation in the European Union: Explaining the Policy Process

Claudio M. Radaelli

Journal of Public Policy, 1995, vol. 15, issue 2, 153-181

Abstract: The author presents an empirical study of the direct corporate taxation policy process in the European Union. The study links three public policy literatures that are usually considered somewhat distinct and independent: the literature on the politics of tax reform, the literature on policy change and the political role of knowledge, and the literature on European integration. The examination of these literatures leads to a series of hypotheses which are used for addressing the analysis of the policy process. The conclusions assess the hypotheses and draw implications for the study of knowledge utilisation, policy change, and policy types.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:cup:jnlpup:v:15:y:1995:i:02:p:153-181_01

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