Fiscal federalism as a catalyst for policy development? In search of a framework for European direct tax harmonization
Bibliographic Data
| ID | 7880247 |
|---|---|
| Authors | Claudio M Radaelli (0000-0001-5056-5585, University of Bradford, corresponding author) |
| Year | 1996 |
| Volume | 3 |
| Issue | 3 |
| Pages | 402-420 |
| Publication date | 1996-09-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of European Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 1350-1763 • E-ISSN: 1466-4429 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/13501769608407041 |
| OpenAlex | W1998104370 |
| Language | EN |
| Citations received | 6 |
| References cited | 34 |
This article combines the literature on federalism and fiscal federalism with a policy perspective on the European direct tax policy process. The different ‘frames’ articulated by two distinct advocacy coalitions, an ‘intergovernmental’ coalition, centred around member states (politicians and public administrations), and a ‘supranational’ coalition, composed of the Commission, experts with policy‐relevant knowledge and corporate actors, are investigated. The author considers the extent to which adoption of federal strategies is a precondition for policy development in European Union corporate direct tax policy. The conclusion is that the prospects for corporate direct tax harmonization remain extremely constrained, but strategies based upon and sensitive to federal principles may reveal crucial resources for the supranational coalition
Cooperative federalism · Corporate Tax · Decentralization · Economic policy · Economics · European union · Federalism · fiscal federalism · Fiscal policy · Harmonization · Indirect tax · Macroeconomics · Market economy · Political science · Politics · Public economics · Tax avoidance · Tax competition · Tax harmonization · Tax policy · Tax reform · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Political Systems and Governance · Public Administration
Ideas, interests, and American trade policy
Evidence, argument, and persuasion in the policy process
Policy change and learning
Frame-reflective policy discourse
International Organization
The Political Power of Economic Ideas
The Dynamics of Policy Change
An advocacy coalition framework of policy change and the role of policy-oriented learning therein
The rise of the regulatory state in Europe
Agenda Dynamics and Policy Subsystems
Corporate Direct Taxation in the European Union
Agenda‐setting in the European community
Community and autonomy
Setting the Agenda for a New Europe
Decision Rules, Decision Styles and Policy Choices
The role of knowledge in the policy process
Why does policy change over time? Adversarial policy communities, alternative policy arenas, and British trunk roads policy 1945–95
What is Lesson-Drawing
Policy Paradigms, Social Learning, and the State
Maastricht and the Social Protocol
| Unique citing works | 6 |
|---|---|
| Citations per year | 0,21 |
| Citation span | 1998 - 2002 (5) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 5 |