chapter  10
Corporate tax policy development in the EU: the ‘fiscal federalism’ argument
Pages 13

A chapter that stretches the constitutive elements of a book beyond the conclusions is admittedly somewhat peculiar. Why then is further analysis needed? Simply put, whilst in the previous chapter the theoretical conclusions of this study were presented, the question of whether the EU policy process will develop in the future still requires assessment. This is why attention is turned in this chapter to the examination of European tax policy development. The latter can be analysed by projecting the conclusions of this study onto conjectures relating to the future. As such, the analysis of policy development represents more a reflection on ‘how things ought to be and could be in the future’ than a study of ‘how things are’. The shift from the current state of the ‘EU direct corporate tax policy process’ (labelled TP, for ‘tax process’, as in Chapter 6) to the assessment of policy evolution suggests therefore a separate treatment. This explains why policy development is analysed here: all in all, this chapter is a way of looking into the future and making policy suggestions.