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

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

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File URL: http://www.sbs.ox.ac.uk/centres/tax/Documents/working_papers/WP0714.pdf
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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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References listed on IDEAS
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  1. 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)
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  2. 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!]
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  3. 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)
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This page was last updated on 2009-12-18.


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