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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction

Gérard, Marcel - 2002

This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...

Persistent link: https://www.econbiz.de/10011408777

Rate cutting tax reforms and corporate tax competition in Europe

Heinemann, Friedrich (contributor); … - 2008

Europe since 1980, we find evidence suggesting that the position in terms of the tax burden imposed on corporate income …

Persistent link: https://www.econbiz.de/10003721760

Rate Cutting Tax Reforms and Corporate Tax Competition in Europe

Heinemann, Friedrich - 2008

Europe since 1980, we find evidence suggesting that the position in terms of the tax burden imposed on corporate income …

Persistent link: https://www.econbiz.de/10012724546

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2022

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...

Persistent link: https://www.econbiz.de/10013093055

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

Persistent link: https://www.econbiz.de/10012796362

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

Persistent link: https://www.econbiz.de/10013282695

Investment incentives and tax competition under the Allowance for Growth and Investment (AGI)

Kari, Seppo; Laitila, Jussi; Ropponen, Olli - 2018

Persistent link: https://www.econbiz.de/10011952185

Competition from low-wage countries and the decline of corporate tax rates : evidence from European integration

Overesch, Michael; Rincke, Johannes - In: The world economy : the leading journal on … 32 (2009) 9, pp. 1348-1364

Persistent link: https://www.econbiz.de/10003883132

Tax competition in Europe : Europe in competition with other world regions?

Streif, Frank - 2015 - This version: 16 November 2015

Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax … whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by … evidence for tax competition within Europe, whereas there is no robust evidence that European countries compete with countries …

Persistent link: https://www.econbiz.de/10011391793

Taming tax competition with a European corporate income tax

Candau, Fabien; Le Cacheux, Jacques - In: Revue d'économie politique 128 (2018) 4, pp. 575-611

Persistent link: https://www.econbiz.de/10011943045

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