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Company tax reform with a water's edge

16 references·16 citing·43 second hopsampled

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References

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2003Company Tax Reform in the European Union143 cited
1993The Welfare Economics of Tax Co‐ordination in the European Community: A Survey118 cited
2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
2009Company taxation and tax spillovers: Separate accounting versus formula apportionment98 cited
2003

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Formula Apportionment and Transfer Pricing under Oligopolistic Competition

90 cited

1988Endogenous transfer pricing and the effects of uncertain regulation87 cited

Cited by

2009Income misattribution under formula apportionment59 cited
2008The European Commission's proposal for a common consolidated corporate tax base54 cited
2006Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal53 cited
2009The downside of formula apportionment: evidence on factor demand distortions52 cited
2010Multinational Capital Structure and Tax Competition51 cited
2006Reforming the Taxation of Multijurisdictional Enterprises in Europe, 'Coopetition' in a Bottom-Up Federation48 cited
2009Corporate income taxation of multinationals and unemployment45 cited
2018Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits40 cited
2019Shifting MNE taxation from national to global profits: A radical reform long overdue40 cited
2010Enhanced Cooperation in an Asymmetric Model of Tax Competition39 cited
2011THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT*36 cited
2011STRATEGIC CONSOLIDATION UNDER FORMULA APPORTIONMENT34 cited
2008Why the European Union Should Adopt Formula Apportionment with a Sales Factor*34 cited
2009Tax enforcement and tax havens under formula apportionment33 cited
2007From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework30 cited
2009Corporate Income Taxation of Multinationals and Fiscal Equalization26 cited