Corporate taxes in the European Union

Margit Schratzenstaller, Johannes Becker, Clemens Fuest, Christina Elschner, Michael Overesch, Bernd Genser (bernd.genser@uni-konstanz.de), Dirk Schindler and Gaëtan Nicodème

ULB Institutional Repository from ULB -- Universite Libre de Bruxelles

Abstract: The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates - seen by some as representing an unfair competitive advantage - has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy. © Springer-Verlag BerlinHeidelberg 2007.

Date: 2007-05
Note: SCOPUS: ar.j
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Published in: Intereconomics (2007) v.42 n° 3,p.116-142

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