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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

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 …

Persistent link: https://www.econbiz.de/10003339188

Achieving a common consolidated corporate tax base in the EU

Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005

Persistent link: https://www.econbiz.de/10003338547

The European Commissionś proposal for a common consolidated corporate tax base

Fuest, Clemens - 2008

Persistent link: https://www.econbiz.de/10003846874

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

Persistent link: https://www.econbiz.de/10003480047

How to reform taxation of corporate groups in Europe

Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - In: World tax journal : WTJ 3 (2011) 1, pp. 5-38

Persistent link: https://www.econbiz.de/10008901970

Tax harmonization in Europe : the determination of corporate taxable income in the member states

Oestreicher, Andreas; Spengel, Christoph - In: European taxation : official journal of the … 47 (2007) 10, pp. 437-451

Persistent link: https://www.econbiz.de/10003576275

Concept and necessity of a common tax base : an academic introduction

Spengel, Christoph - In: A common consolidated corporate tax base for Europe, (pp. 1-47). 2008

Persistent link: https://www.econbiz.de/10003709852

Common corporate tax base and effective tax burdens in the EU Member States

Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - In: World tax journal : WTJ 1 (2009) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10003925064

Corporate income tax coordination in the European Union

Devereux, Michael P.; Fuest, Clemens - In: Transfer : European review of labour and research ; … 16 (2010) 1, pp. 23-28

Persistent link: https://www.econbiz.de/10009007875