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Is EU Coordination Needed for Corporate Taxation?

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  • van der Horst, Albert

Abstract

Is EU Coordination Needed for Corporate Taxation? Albert van der Horst (Central Planning Bureau, Netherlands)

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  • van der Horst, Albert, 2007. "Is EU Coordination Needed for Corporate Taxation?," Papers BP2008/3, Economic and Social Research Institute (ESRI).
  • Handle: RePEc:esr:wpaper:bp2008/3
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    File URL: https://www.esri.ie/pubs/BKMNINT199_Van%20der%20Horst.pdf
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    References listed on IDEAS

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    1. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
    2. Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany.
    3. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
    4. Martin Finkenzeller & Christoph Spengel, 2004. "Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis," Taxation Papers 7, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
    5. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    6. Joann Martens-Weiner, 2006. "Company Tax Reform in the European Union," Springer Books, Springer, number 978-0-387-29487-2, December.
    7. Ruud Mooij, 2005. "Will Corporate Income Taxation Survive?," De Economist, Springer, vol. 153(3), pages 277-301, September.
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    Cited by:

    1. Kateřina Krchnivá & Danuše Nerudová, 2015. "The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1961-1967.
    2. Adriana Giurgiu, 2012. "Investment Incentives and the Global Competition for Capital – By K.P. Thomas," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 190-190, January.

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