Company-Tax Coordination cum Tax-Rate Competition in the European Union

Wolfgang Eggert and Andreas Haufler ()

FinanzArchiv: Public Finance Analysis, 2006, vol. 62, issue 4, pages 579-601

Abstract: This paper reviews the recent theoretical literature that analyzes the European Union's policy to eliminate preferential corporate-tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonization of corporate-tax rates, a core issue is how tax competition between member states will be affected by these partial coordination measures. The conclusions from our review are supportive of the EU's ban on preferential tax regimes, but the economic incentive effects of a switch to formula apportionment are found to be ambiguous.

Keywords: corporate taxation; tax coordination; multinational firms (search for similar items in EconPapers)
JEL-codes: H25 F23 H87 (search for similar items in EconPapers)
Date: 2006
View citations in EconPapers

Downloads: (external link)
http://www.ingentaconnect.com/content/mohr/fa/2006/00000062/00000004/art00006 (text/html)
Fulltext access is included for subscribers to the printed version.

Related works:
Working Paper: Company Tax Coordination cum Tax Rate Competition in the European Union (2006)
Working Paper: Company tax coordination cum tax rate competition in the European Union (2006)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(200612)62:4_579:ccctci_2.0.tx_2-5

Ordering information: This journal article can be ordered from
Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany

Access Statistics for this article

FinanzArchiv: Public Finance Analysis is edited by Bernd Genser, Harry Huizinga and Alfons Weichenrieder

More articles in FinanzArchiv: Public Finance Analysis from Mohr Siebeck, Tübingen
Series data maintained by Thomas Wolpert ().