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Corporate Taxes in the European Union

Author

Listed:
  • Margit Schratzenstaller
  • Johannes Becker
  • Clemens Fuest
  • Christina Elschner
  • Michael Overesch
  • Bernd Genser*
  • Dirk Schindler*
  • Gaëtan Nicodème**

Abstract

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates - seen by some as representing an unfair competitive advantage - has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy. © Springer-Verlag BerlinHeidelberg 2007.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 42(3), pages 116-142, May.
    • Handle: RePEc:spr:intere:v:42:y:2007:i:3:p:116-142
    DOI: 10.1007/s10272-007-0215-x
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    Cited by:

    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.

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