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Corporate taxes in the European Union

Author

Listed:
  • Margit Schratzenstaller
  • Johannes Becker
  • Clemens Fuest
  • Christina Elschner
  • Michael Overesch
  • Bernd Genser
  • Dirk Schindler
  • Gaëtan Nicodème

Abstract

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates - seen by some as representing an unfair competitive advantage - has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy. © Springer-Verlag BerlinHeidelberg 2007.

Suggested Citation

  • Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser & Dirk Schindler & Gaëtan Nicodème, 2007. "Corporate taxes in the European Union," ULB Institutional Repository 2013/254145, ULB -- Universite Libre de Bruxelles.
    • Handle: RePEc:ulb:ulbeco:2013/254145
    Note: SCOPUS: ar.j
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    Cited by:

    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.

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