Exploring formula allocation for the European Union

International Tax and Public Finance

Volumn 10, Issue 6, 2003, Pages 695-711

  Mintz, Jack ^a,b   Weiner, Joann Martens ^c  

^a UNIVERSITY OF TORONTO   (Canada)

^b CD Howe Institute   (Canada)

^c FACULTÉS UNIVERSITAIRES SAINT LOUIS   (Belgium)

Author keywords

Corporate tax reform in the EU; Formula apportionment; Tax competition; Tax harmonization

Indexed keywords

EID: 3543000836     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1026334005833     Document Type: Conference Paper

References (27)

1. Anand, B. N. and R. Sansing. (2000). "The Weighting Game: Formula Apportionment as an Instrument of Public Policy," National Tax Journal 53(2), 183-199.
2. Commission of the European Communities. (2001). "Towards an Internal Market Without Tax Obstacles: A Strategy for Providing Companies with a Consolidated Corporate Tax Base for Their EU-Wide Activities." COM(2001) 582 final (October 23).
3. Commission of the European Communities. (2002). Company Taxation in the Internal Market. Commission Staff Working Paper, Luxembourg: Office for Official Publications of the European Communities (Originally published as SEC (2001) 1681, 23 October 2001.).
4. Commission of the European Communities. (2003). "Commission Launches Public Consultations on EU Company Tax Reform," IP/03/307 (March 4).
5. Gordon, R. and J. Wilson. (1986). "An Examination of Multijurisdictional Corporate Income Taxation Under Formula Apportionment," Econometrica 54(6), 1357-1373.
6. Gorter, J. and R. de Mooij. (2001). Capital Income Taxation in Europe: Trends and Tradeoffs. Central Planning Bureau, The Hague, The Netherlands.
7. Gupta, S. and M. A. Hofmann. (2002). "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures," Mimeo, Arizona State University, September.
8. Klassen, K. J. and D. A. Shackelford. (1998). "State and Provincial Corporate Tax Planning: Income Shifting and Sales Apportionment Factor Management," Journal of Accounting and Economics 25, 385-406.
9. Lodin, Sven-Olof and Malcom Gammie and IBFD Research Department. (2001). Home State Taxation and Tax Treaty Aspects. The Netherlands: International Bureau of Fiscal Documentation.
10. McDaniel, P. R. (1994). "Formulary Taxation in the North American Free Trade Zone," Tax Law Review 49(4), 691-744.
11. McLure, C. E., Jr. (1980). "The State Corporate Income Tax: Lambs in Wolves' Clothing." In H. J. Aaron and M. J. Boskin (eds.), The Economics of Taxation. Washington, DC: The Brookings Institution, pp. 327-346.
12. McLure, C. E., Jr. (1981). "The Elusive Incidence of the Corporate Income Tax: The State Case," Public Finance Quarterly 9(4), 395-413.
13. McLure, C. E., Jr. (2002). "Replacing Separate Entity Accounting and the Arm's Length Principle with Formulary Apportionment," Bulletin for International Fiscal Documentation 56(12), 586-599.
14. McLure, C. E., Jr. and J. M. Weiner. (2000). "Deciding Whether the European Union Should Adopt Formula Apportionment of Company Income." In S. Cnossen (ed.), Taxing Capital Income in the European Union. Oxford: Oxford University Press, pp. 243-292.
15. Mintz, J. (1999). "Globalization of the Corporation Income Tax: The Role of Allocation," FinanzArchiv 56(3/4), 389-423.
16. Mintz, J. (2002). "European Company Tax Reform: Prospects for the Future," CESIfo Forum 1, 3-9.
17. Musgrave, P. B. (2000). "Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union." In Sijbren Cnossen (ed.), Taxing Capital Income in the European Union. Oxford: Oxford University Press, pp. 46-77.
18. Nielsen, S. B., P. Raimondos-Moller and G. Schjelderup. (2001). "Tax Spillovers Under Separate Accounting and Formula Apportionment." Economic Policy Research Unit Paper 01-07, Copenhagen Business School, April.
19. Schön, W. (2002). "The European Commission's Report on Company Taxation: A Magic Formula for European Taxation?" European Taxation 42(8), 276-286.
20. Shackelford, D. A. and J. Slemrod. (1998). "The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis," International Tax and Public Finance 5, 41-59.
21. UNICE. (2000). "UNICE Memorandum on Cross-Border Company Taxation Obstacles in the Single Market." April 2000.
22. Weiner, J. M. (1994). "Company Taxation for the European Community. How Subnational Tax Variation Affects Business Investment in the United States and Canada." Ph.D. dissertation, Harvard University.
23. Weiner, J. M. (1999). "Using the Experience in the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International Level." OTA Paper 83, U.S. Department of the Treasury.
24. Weiner, J. M. (2001a). "The European Union and Formula Apportionment: Caveat Emptor," European Taxation 41(10), 380-388.
25. Weiner, J. M. (2001b). "EU Commission Study on Company Taxation and the Internal Market Considers Comprehensive Company Tax Reform," Tax Notes Int'l 24(5), 511-518.
26. Weiner, J. M. and J. Mintz. (2002). "An Exploration of Formula Apportionment in the European Union," European Taxation 42(8), 346-351.
27. Westberg, B. (2002). "Consolidated Corporate Tax Bases for EU-Wide Activities: Evaluation of Four Proposals Presented by the European Commission," European Taxation 42(8), 322-330.