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Unitary Taxation in Federal and Regional Integrated Markets

Author

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  • Dayle Siu, Erika
  • Nalukwago, Milly Isingoma
  • Surahmat, Rachmanto
  • Pereira Valadão, Marcos Aurélio

Abstract

This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America. The federal models to be examined are the systems of unitary taxation in practice in the United States (US), Argentina, Canada and Switzerland. The primary regional model to be examined is the Common Consolidated Corporate Tax Base (CCCTB), now proposed in the European Union (EU). Finally, this paper extrapolates lessons learned and explores the potential application of unitary taxation in the Association of Southeast Asian Nations (ASEAN), the East African Community (EAC), and Mercosur and the Andean Community (CAN) in the Latin American region.

Suggested Citation

  • Dayle Siu, Erika & Nalukwago, Milly Isingoma & Surahmat, Rachmanto & Pereira Valadão, Marcos Aurélio, 2014. "Unitary Taxation in Federal and Regional Integrated Markets," Working Papers 12778, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:12778
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12778
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    Citations

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    Cited by:

    1. 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.
    2. Kohler, Pierre, 2014. "Asset-Centred Redistributive Policies for Sustainable Development," MPRA Paper 55357, University Library of Munich, Germany.

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