Company Tax Coordination cum Tax Rate Competition in the European Union

نویسندگان

  • Wolfgang Eggert
  • Andreas Haufler
چکیده

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. JEL Code: H25, F23, H87.

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Wolfgang Eggert und Andreas Haufler : Company tax coordination cum tax rate competition

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...

متن کامل

Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

متن کامل

Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

متن کامل

Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach

The purpose of this paper is to use a game theoretical approach to analyze tax harmonization, or competition, in a monetary union, more specifically in Europe. Without harmonization, free-riding behaviors may appear, leading to a sub-optimal tax equilibrium. Tax competition may also create budgetary problems and the objective of a balanced budget may not be attained. But national tax autonomy h...

متن کامل

Search Costs and Corporate Income Tax Competition

This paper studies corporate tax competition if it is costly to learn some of the elements that determine the e¤ective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can explain the empirically observed tax cuts cum base broadening. Keywords: Costly search, tax competition, co...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2006