RADAELLI, Claudio M.
Fiscal federalism as a catalyst for policy development? In search of a framework for european direct tax harmonization - London : Routledge, September 1996
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.
Fiscal federalism as a catalyst for policy development? In search of a framework for european direct tax harmonization - London : Routledge, September 1996
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.
