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Search costs and corporate income tax competition
Konrad, Kai A. - In: Economics letters 112 (2011) 2, pp. 213-215
Persistent link: https://www.econbiz.de/10009243320
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Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic
Solilova, Veronika; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 64 (2016) 3, pp. 282-298
Persistent link: https://www.econbiz.de/10011522920
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Common consolidated corporate tax base system re-launching
Nerudová, Danuše; Solilova, Veronika - In: Ekonomický časopis : časopis pre ekonomickú … 65 (2017) 6, pp. 559-578
Persistent link: https://www.econbiz.de/10012151834
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Europa einig Steuerland? : Gemeinsame konsolidierte Körperschaftsteuerbemessungsgrundlage (GKKB) geplant
Zipfel, Frank - In: EU-Monitor (2007) 49, pp. 1-19
Persistent link: https://www.econbiz.de/10003537032
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Coordination of taxation policies within the EU : impact on employment and incomes
O'Kelly, Kevin P. (contributor) - 2010
Persistent link: https://www.econbiz.de/10009007878
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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
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How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen; Wagner, Julia - In: Journal of business economics : JBE 90 (2020) 4, pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
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Eine europäische Bemessungsgrundlage für die Körperschaftssteuer? : Konzeption und ordnungsökonomische Analyse
Melle, Marco C. - In: Ordo : Jahrbuch für die Ordnung von Wirtschaft und … 65 (2014), pp. 133-156
Persistent link: https://www.econbiz.de/10011863806
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The effect of the formula apportionment of the common consolidated corporate tax base on tax revenue in the Slovak Republic
Domonkos, Tomáš; Domonkos, Štefan; Dolinajcová, … - In: Ekonomický časopis : časopis pre ekonomickú … 61 (2013) 5, pp. 453-467
Persistent link: https://www.econbiz.de/10010364247
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Tax rates and tax revenues in the context of tax competitiveness
Helcmanovská, Martina; Andrejovská, Alena - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-13
The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and...
Persistent link: https://www.econbiz.de/10012622411