Corporate tax harmonization in the EU.

Corporate tax harmonization in the EU.

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This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the economic implications, we use a numerical com...

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Detalles Bibliográficos
Main Authors: Bettendorf, L, Devereux, M, van der Horst, A, Loretz, S, de Mooij, R
Formato: Journal article
Idioma:English
Publicado: Blackwell Publishing 2010

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