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 () 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
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOP_173_0065 (application/pdf)
http://www.cairn.info/revue-economie-et-prevision-1-2006-2-page-65.htm (text/html)
free

Related works:
Journal Article: Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale (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: https://EconPapers.repec.org/RePEc:cai:ecoldc:ecop_173_0065

Access Statistics for this article

More articles in Economie & Prévision from La Documentation Française
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().