The effects of EU formula apportionment on corporate tax revenues.
The European Commission proposes to replace the current system of taxing corporate income using separate accounting by a two-step ‘consolidation and apportionment’ procedure. This paper uses a large set of unconsolidated firm-level data to assess the likely impact on corporate tax revenues in each m...
| প্রধান লেখক: | , |
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| বিন্যাস: | Journal article |
| প্রকাশিত: |
IFS
2008
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