Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications
In: Tax Policy and the Economy, Volume 22
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- McLure, Charles E. Jr., 2000. "Implementing State Corporate Income Taxes in the Digital Age," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1287-1305, December.
- Huizinga, Harry & Laeven, Luc, 2008.
"International profit shifting within multinationals: A multi-country perspective,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
- Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Marcel Gérard, 2007. "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 329-361, June.
- Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521852838, November.
- Bordignon, Massimo & Brusco, Sandro, 2006.
"On enhanced cooperation,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2063-2090, November.
- Massimo Bordignon & Sandro Brusco, 2003. "On Enhanced Cooperation," CESifo Working Paper Series 996, CESifo.
- Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521618014, November.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Chirinko, Robert S. & Wilson, Daniel J., 2017.
"Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?,"
Journal of Public Economics, Elsevier, vol. 155(C), pages 147-163.
- Robert S. Chirinko & Daniel J. Wilson, 2007. "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series 2008-03, Federal Reserve Bank of San Francisco.
- Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
- Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
- Assaf Razin, 2013.
"MIGRATION into the WELFARE STATE: tax and migration competition,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 548-563, August.
- Assaf Razin, 2013. "Migration into the Welfare State: Tax and Migration Competition," CESifo Working Paper Series 4230, CESifo.
- Assaf Razin, 2013. "Migration into the Welfare State: Tax and Migration Competition," NBER Working Papers 19346, National Bureau of Economic Research, Inc.
- Assaf Razin & Efraim Sadka, 2013. "Migration and Fiscal Competition within a Union," NBER Working Papers 19282, National Bureau of Economic Research, Inc.
- 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.
- Dankó, Zsófia, 2012. "Corporate tax harmonization in the European Union," MPRA Paper 40350, University Library of Munich, Germany.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- Ahmad Adel Jamil Abdallah, 2017. "The Conformity Level of Income Tax Accounting In Jordan with the Requirements of the International Accounting Standard IAS (12) in Terms of Taxable Temporary Differences’ Recognition," International Business Research, Canadian Center of Science and Education, vol. 10(5), pages 51-60, May.
- Razin, Assaf & Sadka, Efraim, 2013. "Migration and Tax Competition Within a Union," CEPR Discussion Papers 9600, C.E.P.R. Discussion Papers.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Michael P. Devereux & John Vella, 2015.
"Are We Heading towards a Corporate Tax System Fit for the 21st Century?,"
ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 03-07, January.
- Michael P Devereux & John Vella, 2014. "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers 1425, Oxford University Centre for Business Taxation.
- Miranda Stewart, 2014. "International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(3), pages 484-496, September.
- Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Lijun Zhao & Angelina Karaivanova & Pengfei Zhang, 2021. "The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project," World, MDPI, vol. 2(2), pages 1-28, May.
- Richard M. Bird, 2016.
"Reforming International Taxation: Is the Process the Real Product?,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
- Richard M. Bird, 2015. "Reforming International Taxation: Is the Process the Real Product?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1503, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg, 2010.
"Corporate Tax Consolidation and Enhanced Cooperation in the European Union,"
Fiscal Studies, Institute for Fiscal Studies, vol. 31(4), pages 453-479, December.
- Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
- Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
- Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
- Vega, Alberto, 2012. "International governance through soft law: The case of the OECD transfer pricing guidelines," TranState Working Papers 163, University of Bremen, Collaborative Research Center 597: Transformations of the State.
- Omar Sebastián Cabrera Cabrera, 2016. "El Establecimiento Permanente: Especial Énfasis En La Cláusula De Agencia," Books, Universidad Externado de Colombia, Facultad de Derecho, number 849.
- Wunder, Haroldene F., 2009. "Tax risk management and the multinational enterprise," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 14-28.
- Philipp Genschel & Achim Kemmerling & Eric Seils, 2011. "Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market," Journal of Common Market Studies, Wiley Blackwell, vol. 49(3), pages 585-606, May.
- Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- 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(02), pages 46-52, July.
- Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011.
"Heterogeneous firms, 'profit shifting' FDI and international tax competition,"
Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Lee, Namryoung & Swenson, Charles, 2016. "Effects of overseas subsidiaries on worldwide corporate taxes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 47-59.
- De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K., 2022. "The effect of income-shifting aggressiveness on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 74(1).
- Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014.
"Income Shifting under Losses,"
CESifo Working Paper Series
5130, CESifo.
- Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
- Hopland, Arnt O. & Lisowsky, Petro & Mardan, Mohammed & Schindler, Dirk, 2015. "Income Shifting under Losses," Discussion Papers 2015/21, Norwegian School of Economics, Department of Business and Management Science.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberch:2361. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.