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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

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2006

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...

Persistent link: https://www.econbiz.de/10003411947

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2007

Persistent link: https://www.econbiz.de/10003482775

Corporate tax competition and coordination in the European Union : what do we know? Where do we stand?

Nicodème, Gaëtan - 2006

Persistent link: https://www.econbiz.de/10003374676

Corporate tax policy and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2008

Persistent link: https://www.econbiz.de/10003618940

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2007

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...

Persistent link: https://www.econbiz.de/10011372517

Formula apportionment in the European Union : a dream come true or the EU s worst nightmare?

Weiner, Joann Martens - 2002

tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate … accounting method with formula apportionment of EU group profits as the main method of taxing multinational companies in the …

Persistent link: https://www.econbiz.de/10011409033

A new direction in company taxation for Europe 1992

Weiner, Joann Martens - In: Company taxation in Europe 1992 : design and …, (pp. 22). 1992

Persistent link: https://www.econbiz.de/10001312560

Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare?

Weiner, Joann Martens - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 519-532

The European Commission recently presented a strategy for EU company tax policy that would allow companies to use one … set of tax rules to consolidate their EU activities. This consolidated EU tax base would be apportioned to Member States … for taxation at local rates. Many EU companies support this strategy as it would eliminate many cross-border tax obstacles …

Persistent link: https://www.econbiz.de/10001720869

Exploring formula allocation for the European Union

Mintz, Jack M.; Weiner, Joann Martens - In: International tax and public finance 10 (2003) 6, pp. 695-711

Persistent link: https://www.econbiz.de/10001838276