InhaltsangabeThe Role of National Tax Policies in the European Union.- Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe.- Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a "United Europe"?.- Fiscal Competition and Activist Social Policy.- An Optional Common Consolidated Corporate Tax Base in the European Union.- The Influence of the European State Aid Rules on National Tax Policy.- The European Court of Justice and Direct Taxation: A Recent Change of Direction?.- Tax Treaty Policy.- National Tax Policy, the Directives and Hybrid Finance.- The Room for National Tax Policy in the Future Europe.

K. Andersson, E. Eberhartinger, L. Oxelheim: The Role of National Tax Policies in the European Union.- C. Bellak, M. Leibrecht: Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe.- A. Hansson: Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a "United Europe"?- U. Schneider, A. Österle: Fiscal Competition and Activist Social Policy.- K. Andersson: An Optional Common Consolidated Corporate Tax Base in the European Union.- F. Ph. Sutter: The Influence of the European State Aid Rules on National Tax Policy.- M. Dahlberg: The European Court of Justice and Direct Taxation: A Recent Change of Direction?- M. Lang: Tax Treaty Policy.- E. Eberhartinger, M. Six: National Tax Policy, the Directives and Hybrid Finance.- K. Andersson, E. Eberhartinger, L. Oxelheim: The Room for National Tax Policy in the Future Europe.