메뉴 건너뛰기




Volumn 11, Issue 1, 2004, Pages 91-115

Company tax reform in the European Union

Author keywords

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

Indexed keywords


EID: 3543040077     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/B:ITAX.0000004778.63592.96     Document Type: Article
Times cited : (75)

References (40)
  • 2
    • 0038023665 scopus 로고    scopus 로고
    • Tax policy in the European Union - A review of issues and options
    • Cnossen, S. (2001). "Tax Policy in the European Union-A Review of Issues and Options," FinanzArchiv 58, 466-558.
    • (2001) FinanzArchiv , vol.58 , pp. 466-558
    • Cnossen, S.1
  • 3
    • 3543039481 scopus 로고    scopus 로고
    • Debating proposed reforms of the taxation of corporate income in the European Union
    • Devereux, M. (2003). "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance 11(1), 71-89.
    • (2003) International Tax and Public Finance , vol.11 , Issue.1 , pp. 71-89
    • Devereux, M.1
  • 4
  • 5
    • 3543029595 scopus 로고    scopus 로고
    • Symmetric tax competition under formula apportionment
    • Eggert, W. and G. Schjelderup. (2003). "Symmetric Tax Competition Under Formula Apportionment," Journal of Public Economic Theory 5, 439-446.
    • (2003) Journal of Public Economic Theory , vol.5 , pp. 439-446
    • Eggert, W.1    Schjelderup, G.2
  • 6
    • 0005854368 scopus 로고
    • One market, one money
    • European Commission. (1990). "One Market, One Money," European Economy 44.
    • (1990) European Economy , pp. 44
  • 7
    • 84929996383 scopus 로고    scopus 로고
    • Towards tax coordination in the European Union: A package to tackle harmful tax competition
    • 495 final
    • European Commission. (1997). "Towards Tax Coordination in the European Union: A Package to Tackle Harmful Tax Competition," Communication from the European Commission COM (97), 495 final.
    • (1997) Communication from the European Commission COM (97)
  • 8
    • 0011590127 scopus 로고    scopus 로고
    • Commission Staff. Working Paper SEC (2001) 1681, Brussels
    • European Commission. (2001a). "Company Taxation in the Internal Market," Commission Staff. Working Paper SEC (2001) 1681, Brussels.
    • (2001) Company Taxation in the Internal Market
  • 10
    • 3543023664 scopus 로고    scopus 로고
    • Working Document Prepared for the Fourteenth Meeting of the Taxation Policy Group, 16 March 2001, Doc. TPG010316
    • European Commission. (2001c). "Future Priorities for EU Tax Policy." Working Document Prepared for the Fourteenth Meeting of the Taxation Policy Group, 16 March 2001, Doc. TPG010316.
    • (2001) Future Priorities for EU Tax Policy
  • 11
    • 3543002012 scopus 로고    scopus 로고
    • Further research needed on comprehensive approaches
    • Gerard, M. (2002). "Further Research Needed on Comprehensive Approaches," CESifo Forum Spring, 38-40.
    • (2002) CESifo Forum Spring , pp. 38-40
    • Gerard, M.1
  • 12
    • 3543031403 scopus 로고    scopus 로고
    • Cross-border loss offset and apportionment: How do they affect multi-jurisdictional firm investment policy and interjurisdictional tax competition?
    • Paper presented, Munich, 9-11 May 2003
    • Gerard, M. and J. Weiner. (2003). "Cross-Border Loss Offset and Apportionment: How Do They Affect Multi-jurisdictional Firm Investment Policy and Interjurisdictional Tax Competition?" Paper presented at the CESifo Area Conference on Public Sector Economics, Munich, 9-11 May 2003.
    • (2003) CESifo Area Conference on Public Sector Economics
    • Gerard, M.1    Weiner, J.2
  • 13
    • 3543046499 scopus 로고    scopus 로고
    • Home state taxation versus common base taxation
    • Giannini, S. (2002). "Home State Taxation versus Common Base Taxation," CESifo Forum Spring, 24-30.
    • (2002) CESifo Forum Spring , pp. 24-30
    • Giannini, S.1
  • 14
    • 0001173481 scopus 로고
    • An examination of multijurisdictional corporate income taxation under formula apportionment
    • Gordon, R. and J. D. Wilson. (1986). "An Examination of Multijurisdictional Corporate Income Taxation Under Formula Apportionment," Econometrica 54, 1357-1373.
    • (1986) Econometrica , vol.54 , pp. 1357-1373
    • Gordon, R.1    Wilson, J.D.2
  • 15
    • 3543000541 scopus 로고    scopus 로고
    • The European Commission's Report on Company Income Taxation: What the EU can learn from the experience of the United States
    • forthcoming
    • Hellerstein, W. and C. E. McLure. (2004). "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the United States," International Tax and Public Finance (forthcoming).
    • (2004) International Tax and Public Finance
    • Hellerstein, W.1    McLure, C.E.2
  • 16
    • 3543013510 scopus 로고    scopus 로고
    • Mimeo, Fiscal Affairs Department, IMF, July 1999
    • Keen, M. (1999). "EMU and Tax Competition." Mimeo, Fiscal Affairs Department, IMF, July 1999.
    • (1999) EMU and Tax Competition
    • Keen, M.1
  • 18
    • 0040825365 scopus 로고
    • The state corporate income Tax: Lambs in wolves' clothing
    • H. Aaron and M. Boskin (eds.). Washington, D.C.: Brookings Institution
    • McLure, C. E. (1980). "The State Corporate Income Tax: Lambs in Wolves' Clothing." In H. Aaron and M. Boskin (eds.), The Economics of Taxation. Washington, D.C.: Brookings Institution.
    • (1980) The Economics of Taxation
    • McLure, C.E.1
  • 19
    • 0037685782 scopus 로고    scopus 로고
    • Deciding whether the European Union should adopt formula apportionment of company income
    • S. Cnossen (ed.). Oxford: Oxford University Press
    • McLure, C. E. 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: Issues and Options for Reform. Oxford: Oxford University Press.
    • (2000) Taxing Capital Income in the European Union: Issues and Options for Reform
    • McLure, C.E.1    Weiner, J.M.2
  • 20
    • 0038023663 scopus 로고    scopus 로고
    • European Company Tax Reform: Prospects for the future
    • Mintz, J. M. (2002). "European Company Tax Reform: Prospects for the Future," CESifo Forum Spring, 3-9.
    • (2002) CESifo Forum Spring , pp. 3-9
    • Mintz, J.M.1
  • 21
    • 84862392983 scopus 로고    scopus 로고
    • Exploring formula apportionment for the European Union
    • Paper Presented, OCFEB, Erasmus University Rotterdam, 17-19 Oct. 2001
    • Mintz, J. M. and J. M. Weiner. (2001). "Exploring Formula Apportionment for the European Union." Paper Presented at the Conference on Tax Policy in the European Union, OCFEB, Erasmus University Rotterdam, 17-19 Oct. 2001.
    • (2001) Conference on Tax Policy in the European Union
    • Mintz, J.M.1    Weiner, J.M.2
  • 25
    • 0000591294 scopus 로고    scopus 로고
    • Transfer pricing as a strategic device for decentralized multinationals
    • Schjelderup, G. and L. Sørgard. (1997). "Transfer Pricing as a Strategic Device for Decentralized Multinationals," International Tax and Public Finance 4, 277-290.
    • (1997) International Tax and Public Finance , vol.4 , pp. 277-290
    • Schjelderup, G.1    Sørgard, L.2
  • 26
    • 3542997835 scopus 로고    scopus 로고
    • Are corporate tax rates, or countries, converging?
    • Paper Presented, IFS, London, 24-25 May 2001
    • Slemrod, J. B. (2001). "Are Corporate Tax Rates, or Countries, Converging?" Paper Presented at the Conference on World Tax Competition, IFS, London, 24-25 May 2001.
    • (2001) Conference on World Tax Competition
    • Slemrod, J.B.1
  • 27
    • 0033788952 scopus 로고    scopus 로고
    • The case for international tax coordination reconsidered
    • Sørensen, P. B. (2000). "The Case for International Tax Coordination Reconsidered," Economic Policy 31(Oct.) 431-472.
    • (2000) Economic Policy , vol.31 , Issue.OCT. , pp. 431-472
    • Sørensen, P.B.1
  • 29
    • 0348097397 scopus 로고    scopus 로고
    • Tax coordination in the European Union: What are the issues?
    • Sørensen, P. B. (2001b). "Tax Coordination in the European Union: What are the Issues?" Swedish Economic Policy Review 8, 143-195.
    • (2001) Swedish Economic Policy Review , vol.8 , pp. 143-195
    • Sørensen, P.B.1
  • 31
    • 3543040385 scopus 로고    scopus 로고
    • To harmonize or not to harmonize?
    • Sørensen, P. B. (2002a). "To Harmonize or Not to Harmonize?" CESifo Forum Spring, 31-36.
    • (2002) CESifo Forum Spring , pp. 31-36
    • Sørensen, P.B.1
  • 32
    • 0036851980 scopus 로고    scopus 로고
    • The German business tax reform of 2000: A general equilibrium analysis
    • Sørensen, P. B. (2002b). "The German Business Tax Reform of 2000: A General Equilibrium Analysis," German Economic Review 3, 347-378.
    • (2002) German Economic Review , vol.3 , pp. 347-378
    • Sørensen, P.B.1
  • 33
    • 3543048356 scopus 로고    scopus 로고
    • EPRU Working Paper, Economic Policy Research Unit, University of Copenhagen
    • Sørensen, P. B. (2003a). "Company Tax Reform in the European Union." EPRU Working Paper, Economic Policy Research Unit, University of Copenhagen.
    • (2003) Company Tax Reform in the European Union
    • Sørensen, P.B.1
  • 34
    • 3543023663 scopus 로고    scopus 로고
    • International tax competition: A new framework for analysis
    • forthcoming
    • Sørensen, P. B. (2003b). "International Tax Competition: A New Framework for Analysis," Economic Analysis and Policy (forthcoming).
    • (2003) Economic Analysis and Policy
    • Sørensen, P.B.1
  • 35
    • 3543034967 scopus 로고    scopus 로고
    • The Pros and Cons of formulary apportionment
    • Sunley, E. (2002). "The Pros and Cons of Formulary Apportionment," CESifo Forum Spring, 36-37.
    • (2002) CESifo Forum Spring , pp. 36-37
    • Sunley, E.1
  • 36
    • 3543000835 scopus 로고    scopus 로고
    • The European Union and formula apportionment: Caveat emptor
    • Weiner, J. M. (2001). "The European Union and Formula Apportionment: Caveat Emptor," European Taxation Oct. 380-388.
    • (2001) European Taxation , vol.OCT. , pp. 380-388
    • Weiner, J.M.1
  • 37
    • 0038361828 scopus 로고    scopus 로고
    • Formulary apportionment and the future of company taxation in the European Union
    • Weiner, J. M. (2002a). "Formulary Apportionment and the Future of Company Taxation in the European Union," CESifo Forum Spring, 10-20.
    • (2002) CESifo Forum Spring , pp. 10-20
    • Weiner, J.M.1
  • 38
    • 3543012373 scopus 로고    scopus 로고
    • Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare?
    • Weiner, J. M. (2002b). "Would Introducing Formula Apportionment in the European Union Be a Dream Come True or the EU's Worst Nightmare?" Ifo-Studien 48, 519-532.
    • (2002) Ifo-Studien , vol.48 , pp. 519-532
    • Weiner, J.M.1
  • 39
    • 3543028407 scopus 로고    scopus 로고
    • EU Commission, member states commit to EU-wide company taxation, formulary apportionment
    • Weiner, J. M. (2002c). "EU Commission, Member States Commit to EU-Wide Company Taxation, Formulary Apportionment," Tax Notes International 26, 515-520.
    • (2002) Tax Notes International , vol.26 , pp. 515-520
    • Weiner, J.M.1
  • 40
    • 3543032558 scopus 로고    scopus 로고
    • Tax competition and tax coordination in the European Union
    • Zodrow, G. R. (2003). "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance 10(6), 651-671.
    • (2003) International Tax and Public Finance , vol.10 , Issue.6 , pp. 651-671
    • Zodrow, G.R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.