Europeanisation and policy change: Italy and the UK
In this chapter the process of corporate tax Europeanisation is examined through its repercussions at the national level. Accordingly, attention is shifted from the EU policy process to two domestic tax policy processes. The main empirical point raised in this chapter is whether the process of Europeanisation has affected domestic corporate tax policy in the two countries analysed here (Italy and the UK). The main theoretical points are instead: (a) what type of policy change has occurred as a result of Europeanisation of tax policy? and (b) in
what way can the impact of Europeanisation on domestic policy be analysed?