| Record ID | ia:politicsofcorpor0000rada |
| Source | Internet Archive |
| Download MARC XML | https://archive.org/download/politicsofcorpor0000rada/politicsofcorpor0000rada_marc.xml |
| Download MARC binary | https://www.archive.org/download/politicsofcorpor0000rada/politicsofcorpor0000rada_meta.mrc |
LEADER: 04043cam 2200745 a 4500
001 ocm36423509
003 OCoLC
005 20201023185759.0
008 970212s1997 enka b 001 0 eng
010 $a 97009647
040 $aDLC$beng$cDLC$dUKM$dBAKER$dNLGGC$dBTCTA$dYDXCP$dOCLNG$dNLE$dILU$dVRC$dBDX$dOCLCF$dBEDGE$dDEBSZ$dOCLCQ$dOCLCO$dNLBFD$dOCLCQ$dUKMGB$dUKBTH$dOCL
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043 $ae------
050 00 $aHD2753.E8$bR33 1997
080 0 $a337.336215
082 00 $a336.24/3/096$221
084 $a83.52$2bcl
084 $a86.61$2bcl
100 1 $aRadaelli, Claudio M.$q(Claudio Maria),$d1960-
245 14 $aThe politics of corporate taxation in the European Union :$bknowledge and international policy agendas /$cClaudio M. Radaelli.
260 $aLondon ;$aNew York :$bRoutledge,$c1997.
300 $axi, 254 pages :$billustrations ;$c23 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
490 1 $aRoutledge research in European public policy ;$v1
504 $aIncludes bibliographical references (pages 220-243) and index.
505 00 $g1.$tIntroduction: international tax complexity as a political problem --$g2.$tThe role of knowledge in the policy process --$g3.$tPolicy-making in the European Union --$g4.$tThe politics of tax reform --$g5.$tProblem definition in EU direct corporate tax policy --$g6.$tCorporate direct taxation in the European Union --$g7.$tEuropeanisation and policy change: Italy and the UK --$g8.$tInternational tax complexity --$g9.$tConclusion: knowledge, institutions and policy change --$g10.$tCorporate tax policy development in the EU: the 'fiscal federalism' argument --$gApp. A.$tChronology: corporate tax harmonisation in the EU --$gApp. B.$tEU corporate tax law and proposed directives --$gApp. C.$tInterviews (1994-1996).
520 $aThis study explores the formation of the European Union's corporate taxation policy in the context of the political debate between retaining tax sovereignty and avoiding unbridled tax competition and international double taxation through means of a centralized tax policy. Particular reference to the experiences of Italy and the United Kingdom. Concludes with a discussion of fiscal federalism.
540 $aCurrent Copyright Fee: GBP20.00$c0.$5Uk
650 0 $aCorporations$xTaxation$zEuropean Union countries.
650 7 $aFiscalité.$2eclas
650 7 $aUE/CE Etats membres.$2eclas
650 7 $aImpôt sur les sociétés.$2eclas
650 7 $aPolitique fiscale.$2eclas
650 7 $aCorporations$xTaxation.$2fast$0(OCoLC)fst00879935
651 7 $aEuropean Union countries.$2fast$0(OCoLC)fst01269470
650 17 $aVennootschapsbelasting.$2gtt
650 17 $aOndernemingsbelastingen.$2gtt
650 17 $aBelastingpolitiek.$2gtt
650 17 $aInternationaal belastingrecht.$2gtt
650 17 $aEuropees recht.$2gtt
830 0 $aRoutledge research in European public policy ;$v1.
856 41 $3Table of contents$uhttp://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1547986&custom_att_2=simple_viewer
856 42 $3Publisher description$uhttp://catdir.loc.gov/catdir/enhancements/fy0649/97009647-d.html
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938 $aTaylor & Francis$bTYFR$n0415149991
938 $aYBP Library Services$bYANK$n1396737
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948 $hNO HOLDINGS IN P4A - 162 OTHER HOLDINGS