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Reducing tax compliance costs through corporate tax base harmonization in the European Union

  • Published:2020-12 Issue: Volume:41 Page:100355
  • ISSN:1061-9518
  • Container-title:Journal of International Accounting, Auditing and Taxation
  • language:en
  • Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

Barrios SalvadorORCID,d'Andria Diego,Gesualdo Maria

Funder

Joint Research Centre

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference38 articles.

1. A new calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms;Alvarez-Martinez,2016

2. Modelling corporate tax reforms in the EU: New simulations with the CORTAX model;Alvarez-Martinez,2016

3. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach;Alvarez-Martinez,2018

4. Documentation of CORTAX, CPB Memorandum, No. 161;Bettendorf,2006

5. Corporate tax harmonisation in the EU;Bettendorf;Economic Policy,2010

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