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The feasibility to regionalise corporate income taxation

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  • Axel Haelterman
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    Abstract

    This report extends the findings of an earlier study conducted on behalf of the Flemish Minister for budgetary affairs in 2007-2008 (acting through the “Steunpunt beleidsrelevant onderzoek – Begroting en fiscaliteit 2007 – 2011 funded by the Flemish Government). It further includes additional and more recent findings and insights. The report focuses on the regionalisation of taxing and tax rules setting power. It does not deal with the, quite separate, issue of the allocation of purely federally levied corporate income taxes the proceeds of which are restituted to the regions and communiti

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    File URL: http://www.econ.kuleuven.be/VIVES/publicaties/discussionpapers/DP/DP2010/vives-dp-13-haelterman-2010-regionalisation-corpor.pdf
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    Bibliographic Info

    Paper provided by Katholieke Universiteit Leuven, Faculteit Economie en Bedrijfswetenschappen, Vives in its series Vives discussion paper series with number 13.

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    Date of creation: 2010
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    Handle: RePEc:ete:vivwps:13

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