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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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Suggested Citation

  • Jack M Mintz, 2007. "Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake," Working Papers 0714, Oxford University Centre for Business Taxation.
    • Handle: RePEc:btx:wpaper:0714
    as

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    File URL: http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_07/WP0714.pdf
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    References listed on IDEAS

    as
    1. 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, March.
    2. Mintz, Jack & Weiner, Joann Martens, 2003. "Exploring Formula Allocation for the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 695-711, November.
    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.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Clemens Fuest, 2008. "The European Commission's proposal for a common consolidated corporate tax base," Oxford Review of Economic Policy, Oxford University Press, vol. 24(4), pages 720-739, winter.
    2. Kateřina Krchnivá & Danuše Nerudová, 2015. "The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1961-1967.
    3. Tommaso Faccio & Valpy Fitzgerald, . "Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.

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