Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

Author:

Cnossen Sijbren

Funder

Erasmus University

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference110 articles.

1. Altshuler, R., & Grubert, H. (2010). Formula apportionment: Is it better than the current system and are there better alternatives? National Tax Journal, 63(4), 1145–1184.

2. Altstadsaeter, A. (2007). The Achilles heel of the dual income tax: The Norwegian case. Finnish Economic Papers, 20(1), 5–22.

3. Auerbach, A., Devereux, M. P., Keen, M., & Vella, J. (2017). Destination-based cash flow taxation. Oxford University Centre for Business Taxation, WP 17/01.

4. Auerbach, A. J., Devereux, M. P., & Simpson, H. (2010). Taxing corporate income, chapter 9. In S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles, & J. Poterba (Eds.), Dimensions of tax design: The Mirrlees review (pp. 837–893). Oxford: Oxford University Press for the Institute for Fiscal Studies.

5. Aus dem Moore, N. (2014). Corporate taxation and investment—Evidence from the Belgian Ace Reform. Ruhr Economic Paper No. 534.

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