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Corporate Tax Harmonization in Europe: It's All About Compliance Author info | Abstract | Publisher info | Download info | Related research | Statistics Jack Mintz ()
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Although the hope may be to reduce economic distortions in captial markets, the primary focus of corporate tax consolidation among member states of a federation is to reduce compliance and administrative burdens. For example, the Canadian provinces have sufficient flexibility to determine their corporate tax policies, and effective tax rates on captial vary considerably by province, but they still have achieved a considerable degree of harmonization of tax bases. The European Union should also try to implement a consolidated tax base for companies. A compulsory base would be best, but it is likely that the optional consolidated tax base is most practical at this time.
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Article provided by Springer in its journal International Tax and Public Finance .
Volume (Year): 11 (2004)
Issue (Month): 2 (03)
Pages: 221-234
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Handle: RePEc:kap:itaxpf:v:11:y:2004:i:2:p:221-234Contact details of provider: Web page: http://www.springerlink.com/link.asp?id=102915
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.: 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.
[Downloadable!]
Other versions: Jack M. Mintz, 1999.
"Globalization of the Corporate Income Tax: The Role of Allocation ,"
FinanzArchiv: Public Finance Analysis ,
Mohr Siebeck, Tübingen, vol. 56(3/4), pages 389-, July.
Eckhard Janeba & Michael Smart, 2003.
"Is Targeted Tax Competition Less Harmful than its Remedies? ,"
Asia-Pacific Financial Markets ,
Springer, vol. 10(3), pages 259-280, May.
[Downloadable!] (restricted)
Other versions:
Eckhard Janeba & Michael Smart, 2001.
"Is Targeted Tax Competition Less Harmful than its Remedies? ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!] Janeba, Eckhard & Smart, Michael, 2003.
"Is Targeted Tax Competition Less Harmful Than Its Remedies? ,"
International Tax and Public Finance ,
Springer, vol. 10(3), pages 259-80, May.
[Downloadable!] (restricted) Nielsen, Soren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2001.
"Tax Spillovers under Separate accounting and Formula Apportionment ,"
CEPR Discussion Papers
2831, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
Other versions: European Commission, 2001.
"Company Taxation in the Internal Market ,"
Taxation Studies
0005, Directorate General Taxation and Customs Union, European Commission.
[Downloadable!]
Michael Devereux, 2004.
"Debating Proposed Reforms of the Taxation of Corporate Income in the European Union ,"
Asia-Pacific Financial Markets ,
Springer, vol. 11(1), pages 71-89, January.
[Downloadable!] (restricted)
Full
references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Eggert, Wolfgang & Haufler, Andreas, 2006.
"Company tax coordination cum tax rate competition in the European Union ,"
Discussion Papers in Economics
902, University of Munich, Department of Economics.
[Downloadable!]
Other versions:
Wolfgang Eggert & Andreas Haufler, 2006.
"Company Tax Coordination cum Tax Rate Competition in the European Union ,"
Ifo Working Paper Series
Ifo Working Papers No. 28, Ifo Institute for Economic Research at the University of Munich.
[Downloadable!] Wolfgang Eggert & Andreas Haufler, 2006.
"Company-Tax Coordination cum Tax-Rate Competition in the European Union ,"
FinanzArchiv: Public Finance Analysis ,
Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
[Downloadable!] (restricted) Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006.
"How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals ,"
Discussion Paper Series 1: Economic Studies
2006,20, Deutsche Bundesbank, Research Centre.
[Downloadable!]
Schindler, Dirk & Schjelderup, Guttorm, 2007.
"Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior ,"
Discussion Papers
2007/8, Department of Finance and Management Science, Norwegian School of Economics and Business Administration.
[Downloadable!]
Other versions: Marcel Gérard, 2005.
"Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Ana Agundez-Garcia, 2006.
"The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options ,"
Taxation Papers
9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
[Downloadable!]
Dirk Schindler & Guttorm Schjelderup, 2006.
"Company Tax Reform in Europe and its Effect on Collusive Behavior ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo Group Munich.
[Downloadable!]
Other versions: Walter Hellerstein & Charles McLure, 2004.
"The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States ,"
Asia-Pacific Financial Markets ,
Springer, vol. 11(2), pages 199-220, March.
[Downloadable!] (restricted)
Other versions:
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