Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/73793
Authors: 
Eggert, Wolfgang
Haufler, Andreas
Year of Publication: 
2006
Series/Report no.: 
Ifo Working Paper 28
Abstract: 
This paper reviews the recent theoretical literature that analyses the European Union’spolicy to eliminate preferential corporate tax regimes and the proposal to introduce aconsolidated EU tax base with formula apportionment for the taxation of multinationalfirms. Since neither proposal includes a harmonisation of corporate tax rates, a coreissue is how tax competition between member states will be affected by these partialcoordination measures. The conclusions from our review are supportive of the EU’s banon preferential tax regimes, but the economic incentive effects of a switch to formulaapportionment are found to be ambiguous.
Subjects: 
Corporate taxation
tax coordination
multinational firms
Document Type: 
Working Paper

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