|Eggert, Wolfgang; Haufler, Andreas (2006): Company-tax coordination cum tax-rate competition in the European union. In: FinanzArchiv, Vol. 62, No. 4: pp. 579-601|
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This paper reviews the recent theoretical literature that analyzes the European Union’s policy to eliminate preferential corporate-tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonization of corporate-tax rates, a core issue is how tax competition between member states will be affected by these partial coordination measures. The conclusions from our review are supportive of the EU’s ban on preferential tax regimes, but the economic incentive effects of a switch to formula apportionment are found to be ambiguous.
Economics > Chairs > Seminar for Economic Policy
|Subjects:||300 Social sciences > 330 Economics|
|Deposited On:||15. Apr 2014 09:00|
|Last Modified:||29. Apr 2016 09:17|
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Company tax coordination cum tax rate competition in the European Union. (deposited 14. Mar 2006)
- Company-tax coordination cum tax-rate competition in the European union. (deposited 15. Apr 2014 09:00) [Currently Displayed]