Arbeitspapier
Company Tax Coordination cum Tax Rate Competition in the European Union
This paper reviews the recent theoretical literature that analyses the European Unionspolicy to eliminate preferential corporate tax regimes and the proposal to introduce aconsolidated EU tax base with formula apportionment for the taxation of multinationalfirms. Since neither proposal includes a harmonisation of corporate tax rates, a coreissue is how tax competition between member states will be affected by these partialcoordination measures. The conclusions from our review are supportive of the EUs banon preferential tax regimes, but the economic incentive effects of a switch to formulaapportionment are found to be ambiguous.
- Sprache
-
Englisch
- Erschienen in
-
Series: ifo Working Paper ; No. 28
- Klassifikation
-
Wirtschaft
- Thema
-
Corporate taxation
tax coordination
multinational firms
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Eggert, Wolfgang
Haufler, Andreas
- Ereignis
-
Veröffentlichung
- (wer)
-
ifo Institute - Leibniz Institute for Economic Research at the University of Munich
- (wo)
-
Munich
- (wann)
-
2006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Eggert, Wolfgang
- Haufler, Andreas
- ifo Institute - Leibniz Institute for Economic Research at the University of Munich
Entstanden
- 2006
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