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...

ver descrição completa

Detalhes bibliográficos
Autor principal: Devereux, M
Formato: Journal article
Publicado em: 2008