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The feasibility to regionalise corporate income taxation

Listed author(s):
  • Axel Haelterman
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    This report extends the findings of an earlier study conducted on behalf of the Flemish Minister for budgetary affairs in 2007-2008 (acting through the “Steunpunt beleidsrelevant onderzoek – Begroting en fiscaliteit 2007 – 2011 funded by the Flemish Government). It further includes additional and more recent findings and insights. The report focuses on the regionalisation of taxing and tax rules setting power. It does not deal with the, quite separate, issue of the allocation of purely federally levied corporate income taxes the proceeds of which are restituted to the regions and communiti

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    Paper provided by KU Leuven, Faculty of Economics and Business, VIVES Research Centre for Regional Economics in its series Working Papers VIVES Research Centre for Regional Economics with number 13.

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    Date of creation: 2010
    Handle: RePEc:ete:vivwps:13
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