Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches
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References listed on IDEAS
- 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.
- 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.
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More about this item
KeywordsKörperschaftsteuer; Steuerharmonisierung; Vereinigte Staaten; EU-Staaten; Corporate income tax; Tax harmonization; United States; EU countries;
- 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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