Politics of Corporate Taxation in the European Union

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 U...