Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale
Marcel Gerard (marcel.gerard@uclouvain.be) and
Joann Weiner
Economie & Prévision, 2006, vol. n° 173, issue 2, 65-77
Abstract:
This study was prompted by the EU Commission's end-2001 suggestions for corporate tax reform. The authors investigate how cross-border loss offset and formulary apportionment of a consolidated tax base affect a multi-jurisdictional firm's value and investment behavior, as well as the behavior of governments potentially engaged in tax competition. The paper shows that cross-border loss offset increases the value of the firm, can mitigate its reactions to tax changes, and can reduce tax competition between governments. Introducing cross-border loss offset arguably improves the tax system, even without resorting to formulary apportionment of a consolidated tax base.
Keywords: cross-border loss offset; multinational firms; tax competition (search for similar items in EconPapers)
Date: 2006
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