Fiscal federalism as a catalyst for policy development? In search of a framework for european direct tax harmonization (Record no. 34744)
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| 001 - CONTROL NUMBER | |
| control field | 0063013540337 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211173209.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100630s1996 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | RADAELLI, Claudio M. |
| 9 (RLIN) | 23117 |
| 245 10 - TITLE STATEMENT | |
| Title | Fiscal federalism as a catalyst for policy development? In search of a framework for european direct tax harmonization |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | September 1996 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of European Public Policy |
| Related parts | 3, 3, p. 402-420 |
| Place, publisher, and date of publication | London : Routledge, September 1996 |
| International Standard Serial Number | ISSN 13501763 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100630 |
| Operator's initials, OID (RLIN) | 1354^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100706 |
| Operator's initials, OID (RLIN) | 1103^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
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