Similar Search Results

European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'?

Fuest, Clemens; Peichl, Andreas - 2012

The view is widespread that there are just two options for the future of the Eurozone - either it is complemented by a fiscal union, or it will fall apart. In this paper, we discuss five possible elements of a fiscal union, of which three are in the centre of the current debate on fiscal union...

Persistent link: https://www.econbiz.de/10010331439

Tax policy and subsidiarity in the European Union

Keen, Michael; Mooij, Ruud A. de - In: Subsidiarity and economic reform in Europe, (pp. 219-241). 2008

Persistent link: https://www.econbiz.de/10003714501

Corporate tax policy and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - In: International tax and public finance 15 (2008) 4, pp. 478-498

Persistent link: https://www.econbiz.de/10003729153

How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals

Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU … wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of … the firms in the sample. Our results suggest that due to border crossing loss-offset, the EU wide corporate tax base …