Conclusion: knowledge, institutions and policy change
In this chapter the main results of the research are discussed in light of their theoretical implications. This book draws upon three different literatures which deal with the role of knowledge in the policy process, the politics of tax reform, and European public policy. The three literatures are usually considered as distinct. However, the idea of considering them jointly has revealed potential for generating empirically testable hypotheses on the politics of international corporate tax policy. The hypotheses, discussed in detail in the previous chapters, relate to the explanation of policy change, the characteristics of European direct corporate tax policy, and the Europeanisation of domestic tax policy.