Evaluating Neutrality Properties of Corporate Tax Reforms
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- Michael P. Devereux & Simon Loretz, 2012.
"How Would EU Corporate Tax Reform Affect US Investment in Europe?,"
NBER Chapters,in: Tax Policy and the Economy, Volume 26, pages 59-91
National Bureau of Economic Research, Inc.
- Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
- Michael Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers 1124, Oxford University Centre for Business Taxation.
- Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
- Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
More about this item
KeywordsCorporate Taxation; International Loss Consolidation; Ap- portionment Rules; Common Consolidated Tax Base; Neutrality;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-04-17 (Accounting & Auditing)
- NEP-ALL-2010-04-17 (All new papers)
- NEP-PBE-2010-04-17 (Public Economics)
- NEP-PUB-2010-04-17 (Public Finance)
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