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Taxing corporations in the European Single Market - the reform proposals of the European Commission

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  • Doina Radulescu
  • Doina Maria Radulescu

Abstract

The above-mentioned study of the European Commission (of 23 October 2001) presents a strategy by which cross-border enterprise activity is to function more efficiently and more smoothly. This strategy is based on the creation of a consolidated corporate tax assessment for multinational enterprises, in which the member states determine their share of the tax base by using an allocation key and then tax this share on the basis of the tax rates that prevail in the individual member states. The Ifo Institute briefly presents the reform proposals of the European Commission and discusses remaining problems and open questions.

Suggested Citation

  • Doina Radulescu & Doina Maria Radulescu, 2002. "Taxing corporations in the European Single Market - the reform proposals of the European Commission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(02), pages 12-18, January.
    • Handle: RePEc:ces:ifosdt:v:55:y:2002:i:02:p:12-18
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    References listed on IDEAS

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    1. Søren Bo Nielsen & Pascalis Raimondos–Møller & Guttorm Schjelderup, 2003. "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 419-437, April.
    2. Anand, Bharat N. & Sansing, Richard, 2000. "The Weighting Game: Formula Apportionment as an Instrument of Public Policy," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 183-200, June.
    3. Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup, "undated". "Tax Spillovers under Separate Accounting and Formula Apportionment," EPRU Working Paper Series 01-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    4. Anand, Bharat N. & Sansing, Richard, 2000. "The Weighting Game: Formula Apportionment as an Instrument of Public Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 183-200, June.
    5. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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