000			01521naa a2200181uu 4500
001			0063013540337
003			OSt
005			20190211173209.0
008			100630s1996 xx ||||gr |0|| 0 eng d
100	1		_aRADAELLI, Claudio M. _923117
245	1	0	_aFiscal federalism as a catalyst for policy development? In search of a framework for european direct tax harmonization
260			_aLondon : _bRoutledge, _cSeptember 1996
520	3		_aThis 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	0	8	_tJournal of European Public Policy _g3, 3, p. 402-420 _dLondon : Routledge, September 1996 _xISSN 13501763 _w
942			_cS
998			_a20100630 _b1354^b _cDaiane
998			_a20100706 _b1103^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c34744 _d34744
041			_aeng