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...
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| Μορφή: | Journal article |
| Έκδοση: |
2008
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