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Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches

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  • Charles McLure Jr.

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  • Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(02), pages 46-52, July.
    • Handle: RePEc:ces:ifofor:v:9:y:2008:i:02:p:46-52
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    File URL: https://www.cesifo.org/DocDL/forum2-08-special3.pdf
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    References listed on IDEAS

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    1. Walter Hellerstein & Charles E. McLure, Jr., 2004. "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(2), pages 199-220, March.
    2. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.
    3. 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.
    4. Jens Brøchner & Jesper Jensen & Patrik Svensson & Peter Birch Sørensen, 2007. "The Dilemmas of Tax Coordination in the Enlarged European Union -super-1," CESifo Economic Studies, CESifo Group, vol. 53(4), pages 561-595, December.
    5. Reuven Avi-Yonah, "undated". "International Tax as International Law," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1006, University of Michigan John M. Olin Center for Law & Economics.
    6. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521852838, October.
    7. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521618014, October.
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    Citations

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    Cited by:

    1. Robert Bird & Karie Davis-Nozemack, 2018. "Tax Avoidance as a Sustainability Problem," Journal of Business Ethics, Springer, vol. 151(4), pages 1009-1025, September.
    2. Marceau, Nicolas, 2008. "La concurrence entre gouvernements est-elle bénéfique?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 84(4), pages 365-390, Décembre.
    3. Pilar Sorribas-Navarro & Antoni Castells & Albert Solé-Ollé & Núria Bosch & José Mª Durán-Cabré & Alejandro Esteller-Moré & Maite Vilalta Ferrer, 2017. "The long-awaited reform of the regional financing system / La esperada reforma de la financiación autonómica / L’esperada reforma del finançament autonòmic," IEB Reports ieb_report_1_2017, Institut d'Economia de Barcelona (IEB).

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    More about this item

    Keywords

    Körperschaftsteuer; Steuerharmonisierung; Vereinigte Staaten; EU-Staaten; Corporate income tax; Tax harmonization; United States; EU countries;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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