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Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?

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  • Daly, Michael
  • Weiner, Joann M.

Abstract

Provides an overview of the main features of corporate income taxation in three federal countries: Canada, Switzerland, and the United States. Focuses on the evolution, design, and administration of these countries' subnational corporation taxes, as well as on the alternative or similar ways in which they have addressed such problems.

Suggested Citation

  • Daly, Michael & Weiner, Joann M., 1993. "Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 441-461, December.
  • Handle: RePEc:ntj:journl:v:46:y:1993:i:4:p:441-61
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    Cited by:

    1. Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
    2. Clemens Fuest & Thomas Hemmegarn & 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 627-629, October.
    3. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
    4. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.

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