Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake

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Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake

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Jack M Mintz () (J. L. Rotman School of Management,University of Toronto, New York University Law School)

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Jack M. Mintz

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Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0714.

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Date of creation: 2007
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Handle: RePEc:btx:wpaper:0714

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This paper has been announced in the following NEP Reports:

NEP-ALL-2007-10-20 (All new papers)
NEP-PBE-2007-10-20 (Public Economics)
NEP-PUB-2007-10-20 (Public Finance)

References listed on IDEAS
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Jack Mintz & Joann Weiner, 2003. "Exploring Formula Allocation for the European Union," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 695-711, November. [Downloadable!] (restricted)
Other versions:
- Mintz, Jack & Weiner, Joann Martens, 2003. "Exploring Formula Allocation for the European Union," International Tax and Public Finance, Springer, vol. 10(6), pages 695-711, November. [Downloadable!] (restricted)
Michael P Devereux & Simon Loretz, 2007. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers 0706, Oxford University Centre for Business Taxation. [Downloadable!]
Other versions:
- 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. [Downloadable!] (restricted)
Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June. [Downloadable!] (restricted)
Other versions:
- Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003. [Downloadable!]
- Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

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