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European company tax reform : prospects for the future ; company taxation and the internal market

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  • Jack Mintz

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Suggested Citation

  • Jack Mintz, 2002. "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 3-9, April.
    • Handle: RePEc:ces:ifofor:v:3:y:2002:i:01:p:3-9
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    File URL: https://www.ifo.de/DocDL/Forum102-focus1.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. Jack M. Mintz, 1999. "Globalization of the Corporate Income Tax: The Role of Allocation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 389-389, July.
    3. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    2. Rüdiger Pethig & Andreas Wagener, 2007. "Profit tax competition and formula apportionment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(6), pages 631-655, December.
    3. Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390.
    4. Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, June.
    5. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
    6. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta [Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.

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    More about this item

    Keywords

    Unternehmensbesteuerung; Steuerreform; EU-Staaten; Corporate taxation; Tax reform; EU countries;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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