scholarly journals Crisis, learning and policy change in the European Union

2016 ◽  
Vol 24 (5) ◽  
pp. 714-734 ◽  
Author(s):  
Jonathan C. Kamkhaji ◽  
Claudio M. Radaelli
Keyword(s):  
European Union ◽  
Policy Change ◽  
The European Union

Corporate Direct Taxation in the European Union: Explaining the Policy Process

1995 ◽  
Vol 15 (2) ◽  
pp. 153-181 ◽  
Author(s):  
Claudio M. Radaelli
Keyword(s):  
European Union ◽  
Policy Change ◽  
Policy Process ◽  
The Political ◽  
The European Union ◽  
Direct Taxation ◽  
Political Role ◽  
Taxation Policy ◽  
Policy Types

ABSTRACTThe author presents an empirical study of the direct corporate taxation policy process in the European Union. The study links three public policy literatures that are usually considered somewhat distinct and independent: the literature on the politics of tax reform, the literature on policy change and the political role of knowledge, and the literature on European integration. The examination of these literatures leads to a series of hypotheses which are used for addressing the analysis of the policy process. The conclusions assess the hypotheses and draw implications for the study of knowledge utilisation, policy change, and policy types.

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