Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
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Bibliographic InfoPaper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0714.
Date of creation: 2007
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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)
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.:
- Michael P Devereux & Simon Loretz, 2007.
"The Effects of EU Formula Apportionment on Corporate Tax Revenues,"
0706, Oxford University Centre for Business Taxation.
- 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.
- 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.
- Jack Mintz & Michael Smart, 2001.
"Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada,"
CESifo Working Paper Series
554, CESifo Group Munich.
- 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.
- 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.
- Clemens Fuest, 2008.
"The European Commission´s Proposal for a Common Consolidated Corporate Tax Base,"
0823, Oxford University Centre for Business Taxation.
- 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.
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