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Tax enforcement and tax havens under formula apportionment
Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 3, pp. 217-235
Persistent link: https://www.econbiz.de/10003989848
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How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
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The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess; Fuest, Clemens - In: International tax and public finance 17 (2010) 6, pp. 686-698
Persistent link: https://www.econbiz.de/10009247726