Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/104216
Authors: 
Eggert, Wolfgang
Haufler, Andreas
Year of Publication: 
2006
Series/Report no.: 
Munich Discussion Paper 2006-11
Abstract: 
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonisation of corporate tax rates, a core issue is how tax competition between member states will be affected by these partial coordination measures. The conclusions from our review are supportive of the EU's ban on preferential tax regimes, but the economic incentive effects of a switch to formula apportionment are found to be ambiguous.
Subjects: 
corporate taxation
tax coordination
multinational firms
JEL: 
H25
F23
H87
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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