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| Author: | Radaelli, C. |
| Title: | Harmful tax competition in the EU |
| Journal: | Journal of Common Market Studies
1999 : DEC, VOL. 37:4, p. 661-682 |
| Index terms: | TAXATION EUROPEAN UNION COMPETITION |
| Language: | eng |
| Abstract: | This article investigates the dynamics of the European Union direct tax policy process by drawing attention to the political power of policy narratives in the context of the advocacy coalition framework. The narrative of harmful tax competition has been a political instrument for rekindling interest in a neglected policy area. Narratives do not operate in a political vacuum, however. |
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