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A minimum corporate tax rate in the EU combines the best of two worlds

Mooij, Ruud A. de - In: Intereconomics : review of European economic policy 39 (2004) 4, pp. 180-182

Persistent link: https://www.econbiz.de/10002148289

A minimum corporate tax rate would be harmful for both high and low tax countries

Fuest, Clemens; Fuest, Winfried - In: Intereconomics : review of European economic policy 39 (2004) 4, pp. 183-186

Persistent link: https://www.econbiz.de/10002148296

A minimum rate without a common base?

Klemm, Alexander - In: Intereconomics : review of European economic policy 39 (2004) 4, pp. 186-189

Persistent link: https://www.econbiz.de/10002148302

Double income taxation as a response to tax competition in the EU

Gerken, Lüder; Märkt, Jörg; Schick, Gerhard - In: Intereconomics : review of European economic policy 36 (2001) 5, pp. 244-254

Persistent link: https://www.econbiz.de/10001612332

Harmonization of company taxation systems

Hölzler, Heinrich - In: Intereconomics : review of European economic policy 11 (1976) 1, pp. 12-15

The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with...

Persistent link: https://www.econbiz.de/10011555474

Tax competition and tax revenues

Boss, Alfred - In: Intereconomics : review of European economic policy 41 (2006) 1, pp. 44-48

Persistent link: https://www.econbiz.de/10003275224

Tax competition and firm mobility : an assessment of empirical findings

Becker, Johannes; Fuest, Clemens - In: Intereconomics : review of European economic policy 42 (2007) 3, pp. 120-127

Persistent link: https://www.econbiz.de/10003481316

A proposal for the efficient taxation of all business income in the EU

Jarass, Lorenz J.; Obermair, Gustav M. - In: Intereconomics : review of European economic policy 41 (2006) 3, pp. 151-158

Persistent link: https://www.econbiz.de/10003333780

Company tax coordination in the EU : status quo and perspectives

Schratzenstaller, Margit - In: Intereconomics : review of European economic policy 42 (2007) 3, pp. 116-120

Persistent link: https://www.econbiz.de/10003481313

Trends of corporate tax levels in Europe

Elschner, Christina; Overesch, Michael - In: Intereconomics : review of European economic policy 42 (2007) 3, pp. 127-132

Persistent link: https://www.econbiz.de/10003481317

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