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For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 6 (2005) 3, pp. 56-56
Persistent link: https://www.econbiz.de/10005013111
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European company tax reform : prospects for the future ; company taxation and the internal market
Mintz, Jack - In: CESifo Forum 3 (2002) 1, pp. 3-9
Persistent link: https://www.econbiz.de/10005013123
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
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Does sales-only apportionment of corporate income violate international trade rules?
Charles McLure Jr.; Hellerstein, Walter - In: CESifo Forum 3 (2002) 4, pp. 23-30
Persistent link: https://www.econbiz.de/10004998655
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Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation
Gérard, Marcel - In: CESifo Forum 3 (2002) 1, pp. 38-40
Persistent link: https://www.econbiz.de/10004998717
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The Effective Tax Burden of Companies in Europe
Overesch, Michael - In: CESifo DICE Report 3 (2005) 4, pp. 56-63
Persistent link: https://www.econbiz.de/10005056449
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The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 6 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10005037300
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Taxes as a Determinant for Foreign Direct Investment in Europe
Haufler, Andreas; Stöwhase, Sven - In: CESifo DICE Report 1 (2003) 2, pp. 45-51
Persistent link: https://www.econbiz.de/10005037380
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The disappearing tax base: is foreign direct investment eroding corporate income taxes?
Gropp, Reint; Kostial, Kristina - European Central Bank - 2000
This paper analyzes the link between Foreign Direct Investment (FDI), corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of EU...
Persistent link: https://www.econbiz.de/10005816177
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Collective Bargaining Coverage in the OECD from the 1960s to the 1990s
Ochel, Wolfgang - In: CESifo Forum 2 (2001) 4, pp. 62-65
Persistent link: https://www.econbiz.de/10005013089