Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/104216 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
Munich Discussion Paper No. 2006-11
Verlag: 
Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät, München
Zusammenfassung: 
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonisation of corporate tax rates, a core issue is how tax competition between member states will be affected by these partial coordination measures. The conclusions from our review are supportive of the EU's ban on preferential tax regimes, but the economic incentive effects of a switch to formula apportionment are found to be ambiguous.
Schlagwörter: 
corporate taxation
tax coordination
multinational firms
JEL: 
H25
F23
H87
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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