Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
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References listed on IDEAS
- Michael P. Devereux & Simon Loretz, 2008.
"The Effects of EU Formula Apportionment on Corporate Tax Revenues,"
Institute for Fiscal Studies, vol. 29(1), pages 1-33, March.
- Michael P Devereux & Simon Loretz, 2007. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers 0706, Oxford University Centre for Business Taxation.
- Mintz, Jack & Weiner, Joann Martens, 2003. "Exploring Formula Allocation for the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 695-711, November.
- Mintz, Jack & Smart, Michael, 2004.
"Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada,"
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- Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Clemens Fuest, 2008.
"The European Commission's proposal for a common consolidated corporate tax base,"
Oxford Review of Economic Policy,
Oxford University Press, vol. 24(4), pages 720-739, winter.
- Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.
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NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2007-10-20 (All new papers)
- NEP-PBE-2007-10-20 (Public Economics)
- NEP-PUB-2007-10-20 (Public Finance)
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