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The feasibility to regionalise corporate income taxation

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  • Axel Haelterman

Abstract

This report extends the findings of an earlier study conducted on behalf of the Flemish Minister for budgetary affairs in 2007-2008 (acting through the “Steunpunt beleidsrelevant onderzoek – Begroting en fiscaliteit 2007 – 2011 funded by the Flemish Government). It further includes additional and more recent findings and insights. The report focuses on the regionalisation of taxing and tax rules setting power. It does not deal with the, quite separate, issue of the allocation of purely federally levied corporate income taxes the proceeds of which are restituted to the regions and communiti

Suggested Citation

  • Axel Haelterman, 2010. "The feasibility to regionalise corporate income taxation," Working Papers of VIVES - Research Centre for Regional Economics 13, KU Leuven, Faculty of Economics and Business (FEB), VIVES - Research Centre for Regional Economics.
    • Handle: RePEc:ete:vivwps:13
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    File URL: http://feb.kuleuven.be/VIVES/publicaties/discussionpapers/DP/DP2010/vives-dp-13-haelterman-2010-regionalisation-corpor.pdf
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