Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/73793 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
ifo Working Paper No. 28
Verlag: 
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich
Zusammenfassung: 
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.
Schlagwörter: 
Corporate taxation
tax coordination
multinational firms
Dokumentart: 
Working Paper

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