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Corporate direct taxation in the European Union: explaining the policy process
- Source :
- Journal of Public Policy. May-August, 1995, Vol. 15 Issue 2, p153, 29 p.
- Publication Year :
- 1995
-
Abstract
- The direct corporate taxation policy process in the European Union is studied. Three public policy literatures focusing on the politics of tax reform, policy change and the political role of knowledge, and European integration are analyzed to derive three hypotheses on tax reform. These include the hypotheses that tax reform feasibility is influenced by the frame selected by policy initiators, and that direct tax harmonization in Europe can be considered regulatory policies.
Details
- ISSN :
- 0143814X
- Volume :
- 15
- Issue :
- 2
- Database :
- Gale General OneFile
- Journal :
- Journal of Public Policy
- Publication Type :
- Academic Journal
- Accession number :
- edsgcl.18137729