Corporate tax harmonization in the EU.
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...
Päätekijät: | Bettendorf, L, Devereux, M, van der Horst, A, Loretz, S, de Mooij, R |
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Aineistotyyppi: | Journal article |
Kieli: | English |
Julkaistu: |
Blackwell Publishing
2010
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