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The harmonisation of corporate income taxes in Europe: the Ruding Committee Report

Author

Listed:
  • Michael Devereux

    (Institute for Fiscal Studies and University of Oxford)

Abstract

Few subjects can have received so much serious study recently as the reform of corporate taxation. The Ruding Committee Report is the third major report on the subject to have been published this year. The other two are the OECD's report on taxing profits in a global economy and the US Treasury's report on corporate tax integration in the USA. A fourth report is to be published in MAy: the final report of the IFS Capital Taxes Group. This paper is in three parts which correspond broadly to the three Phases of implementation suggested by Ruding.

Suggested Citation

  • Michael Devereux, 1992. "The harmonisation of corporate income taxes in Europe: the Ruding Committee Report," Fiscal Studies, Institute for Fiscal Studies, vol. 13(2), pages 108-121, May.
    • Handle: RePEc:ifs:fistud:v:13:y:1992:i:2:p:108-121
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    Cited by:

    1. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    2. K. Mccarthy & F. van Doorn & B. Unger, 2008. "Globalisation, Tax Competition and the Harmonisation of Corporate Tax Rates in Europe: A Case of Killing the Patient to Cure the Disease?," Working Papers 08-13, Utrecht School of Economics.
    3. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
    4. Killian J. McCarthy & Frederik van Doorn & Brigitte Unger, 2011. "Tax Competition and the Harmonisation of Corporate Tax Rates in Europe," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume II, chapter 20, Edward Elgar Publishing.
    5. Luis Ferruz & Cristina Ortiz & Luis Vicente, 2007. "Persistent taxation on EU investment fund unitholders," Journal of Asset Management, Palgrave Macmillan, vol. 8(4), pages 238-248, November.
    6. Miroslav N. Jovanović (ed.), 2011. "International Handbook on the Economics of Integration, Volume II," Books, Edward Elgar Publishing, number 14136.

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