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...
| 主要作者: | |
|---|---|
| 格式: | Journal article |
| 出版: |
2008
|