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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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Suggested Citation

  • 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(2), pages 46-52, July.
  • Handle: RePEc:ces:ifofor:v:9:y:2008:i:2:p:46-52
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    File URL: http://www.cesifo-group.de/DocDL/forum2-08-special3.pdf
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    References listed on IDEAS

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    1. Charles E. McLure, Jr., 2008. "Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications," NBER Chapters,in: Tax Policy and the Economy, Volume 22, pages 151-195 National Bureau of Economic Research, Inc.
    2. 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.
    3. 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.
    4. 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.
    5. McLure, Charles E. Jr., 2008. "Understanding Uniformity and Diversity in State Corporate Income Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(1), pages 141-159, March.
    6. Bordignon, Massimo & Brusco, Sandro, 2006. "On enhanced cooperation," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2063-2090, November.
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    More about this item

    Keywords

    Körperschaftsteuer; Steuerharmonisierung; Vereinigte Staaten; EU-Staaten; Corporate income tax; Tax harmonization; United States; EU countries;

    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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