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Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?

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  • Daly, Michael
  • Weiner, Joann M.

Abstract

Provides an overview of the main features of corporate income taxation in three federal countries: Canada, Switzerland, and the United States. Focuses on the evolution, design, and administration of these countries' subnational corporation taxes, as well as on the alternative or similar ways in which they have addressed such problems.

Suggested Citation

  • Daly, Michael & Weiner, Joann M., 1993. "Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 441-461, December.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:4:p:441-61
    DOI: 10.1086/NTJ41789038
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    Citations

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    Cited by:

    1. Clemens Fuest & Thomas Hemmegarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 627-629, October.
    2. Elisabeth Bustos Contell & Salvador Climent-Serrano & Gregorio Labatut-Serer, 2018. "The evolution of the tax burden for EU companies," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(4), December.
    3. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
    4. Francesco Mongelli, 1999. "The Effects of the European Economic and Monetary Union (EMU) on National Fiscal Sustainability," Open Economies Review, Springer, vol. 10(1), pages 31-61, February.
    5. Panikkos Poutziouris & Francis Chittenden & Tim Watts & Khaled Soufani, 2003. "A Comparative Analysis of the Impact of Taxation on the SME Economy: The Case of UK and US – New York State in the Year 2000," Environment and Planning C, , vol. 21(4), pages 493-508, August.
    6. Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
    7. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
    8. Johannes Becker, 2024. "Rationalizing Formula Apportionment," CESifo Working Paper Series 11234, CESifo.

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