Martini, Jan-Thomas; Niemann, Rainer; Simons, Dirk - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
