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Harmonising corporate taxes in Europe

Author

Listed:
  • Michael Devereux

    (Institute for Fiscal Studies and University of Oxford)

  • Mark Pearson

Abstract

Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile. However, it seems likely that the elimination or reduction of many other obstacles to business within Europe as part of the 1992 'Single Market' programme may lead to a greater awareness of the costs of the maintaining twelve different corporate tax systems within the Community.

Suggested Citation

  • Michael Devereux & Mark Pearson, 1990. "Harmonising corporate taxes in Europe," Fiscal Studies, Institute for Fiscal Studies, vol. 11(1), pages 21-35, February.
    • Handle: RePEc:ifs:fistud:v:11:y:1990:i:1:p:21-35
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    Cited by:

    1. De Bonis, Valeria, 1997. "Regional integration and factor income taxation," Policy Research Working Paper Series 1849, The World Bank.
    2. Frenkel, Jacob A & Razin, Assaf, 1987. "Fiscal Policies and the World Economy; An Intertemporal Approach (Cambridge, Mass.: MIT Press, 1987)," MPRA Paper 20438, University Library of Munich, Germany.
    3. De Bonis, Valeria, 1997. "Regional integration and commodity tax harmonization," Policy Research Working Paper Series 1848, The World Bank.

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