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Rethinking corporate taxation in the European Union: how and where to tax multinational enterprises?

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  • Joana Andrade Vicente

Abstract

We conduct an empirical analysis to assess the redistributional impact (in terms of corporate tax base and revenues) of implementing a Formulary Apportionment approach in the European Union under the BEFIT initiative. Using Country-by-Country Reporting data focused solely on the activity of United States’ multinationals in the European Union, our findings show that larger economies with higher tax rates (such as Germany and France) would experience a considerable tax base increase, transferred from smaller countries with lower tax rates (like the Netherlands and Ireland), as multinational enterprises would have more restricted opportunities to engage in profit shifting activities.

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  • Joana Andrade Vicente, 2025. "Rethinking corporate taxation in the European Union: how and where to tax multinational enterprises?," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 28(3), pages 281-299, July.
    • Handle: RePEc:taf:jpolrf:v:28:y:2025:i:3:p:281-299
    DOI: 10.1080/17487870.2025.2476558
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