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The Effects of EU Formula Apportionment on Corporate Tax Revenues*

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References

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1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
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2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
2003Formula Apportionment and Transfer Pricing under Oligopolistic Competition90 cited

Cited by

2015International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation70 cited
2010Corporate tax harmonization in the EU63 cited
2009Income misattribution under formula apportionment59 cited
2008The European Commission's proposal for a common consolidated corporate tax base54 cited
2009The downside of formula apportionment: evidence on factor demand distortions52 cited
2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*41 cited
2012The Taxation of Corporate Groups under Consolidation: An International Comparison39 cited
2011STRATEGIC CONSOLIDATION UNDER FORMULA APPORTIONMENT

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34 cited

2009Tax enforcement and tax havens under formula apportionment33 cited

2007Will Corporate Tax Consolidation Improve Efficiency in the EU?26 cited

2010Corporate Tax Consolidation and Enhanced Cooperation in the European Union*23 cited

2012A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB22 cited