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How would the introduction of an 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/10005711328

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Fuest, Clemens; Hemmegarn, Thomas; Ramb, Fred - In: International Tax and Public Finance 14 (2007) 5, pp. 627-629

Persistent link: https://www.econbiz.de/10005711473

Euro membership and fiscal reaction functions

Weichenrieder, Alfons; Zimmer, Jochen - In: International Tax and Public Finance 21 (2014) 4, pp. 598-613

The paper uses fiscal reaction functions for a panel of euro-area countries. We investigate whether euro membership has reduced the responsiveness to shocks in the level of inherited debt. Compared with the performance in the period between signing of the Maastricht Treaty and introduction of...

Persistent link: https://www.econbiz.de/10010959258

Anti-tax-avoidance provisions and the size of foreign direct investment

Weichenrieder, Alfons - In: International Tax and Public Finance 3 (1996) 1, pp. 67-81

Persistent link: https://www.econbiz.de/10005068074

Profit shifting in the EU: evidence from Germany

Weichenrieder, Alfons - In: International Tax and Public Finance 16 (2009) 3, pp. 281-297

Persistent link: https://www.econbiz.de/10005678600

Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Repu...

Weichenrieder, Alfons J. - In: International Tax and Public Finance 11 (2004) 4, pp. 365-367

Persistent link: https://www.econbiz.de/10005711263