Table of Contents

The 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.