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Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches

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  • Charles McLure Jr.
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    File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-CESifo_Forum/zs-for-2008/zs-for-2008-2/forum2-08-special3.pdf
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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal CESifo Forum.

    Volume (Year): 9 (2008)
    Issue (Month): 2 (07)
    Pages: 46-52

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    Handle: RePEc:ces:ifofor:v:9:y:2008:i:2:p:46-52

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    Related research

    Keywords: Körperschaftsteuer; Steuerharmonisierung; Vereinigte Staaten; EU-Staaten; Corporate income tax; Tax harmonization; United States; EU countries;

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    1. Clemens Fuest & Thomas Hemmegarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer, vol. 14(5), pages 627-629, October.
    2. Bordignon, Massimo & Brusco, Sandro, 2006. "On enhanced cooperation," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2063-2090, November.
    3. McLure, Charles E. Jr., 2008. "Understanding Uniformity and Diversity in State Corporate Income Taxes," National Tax Journal, National Tax Association, vol. 61(1), pages 141-59, March Cit.
    4. Michael P. Devereux & Simon Loretz, 2008. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Fiscal Studies, Institute for Fiscal Studies, vol. 29(1), pages 1-33, 03.
    5. Walter Hellerstein & Charles E. McLure, Jr., 2004. "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States," International Tax and Public Finance, Springer, vol. 11(2), pages 199-220, 03.
    6. Charles E. McLure, Jr., 2008. "Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 22, pages 151-195 National Bureau of Economic Research, Inc.
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