This book investigates how expert knowledge and policy agendas influence the complex landscape of corporate taxation within the European Union. Professor Claudio M. Radaelli, a scholar of European public policy, utilizes institutional analysis to examine the intersection of technical expertise and political decision-making. The work argues that the harmonization of tax policies is not merely a technical exercise but a reflection of competing national interests and evolving governance frameworks within the EU.

Experts recognize this work as a rigorous contribution to the study of European integration and fiscal policy. Readers frequently note the academic density of the prose, which serves as a foundational text for students and researchers interested in the mechanics of EU governance.