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Aspects stratégiques d'une politique environnementale incitative

Hiriart, Yolande - In: Recherches économiques de Louvain 70 (2004) 1, pp. 53-77

Persistent link: https://www.econbiz.de/10002004244

Environmental taxation and profit-shifting activities

Levaggi, Rosella; Panteghini, Paolo - In: Ecological economics : the transdisciplinary journal of … 214 (2023), pp. 1-7

Persistent link: https://www.econbiz.de/10014451978

International profit shifting within multinationals : a multi-country perspective

Huizinga, Harry; Laeven, Luc - In: Journal of public economics 92 (2008) 5/6, pp. 1164-1182

Persistent link: https://www.econbiz.de/10003718138

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

Foreign direct investment in the enlarged EU : do taxes matter and to what extent?

Wolff, Guntram B. (contributor) - 2006

Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on foreign direct investment (FDI) flows and on three sub-components of these flows for the countries of the en- larged European Union. The model in the spirit of gravity...

Persistent link: https://www.econbiz.de/10003304979

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 …