REFORMING THE TAXATION OF MULTIJURISDICTIONAL ENTERPRISES IN EUROPE, "COOPETITION" IN A BOTTOM-UP FEDERATION

This paper investigates replacing separate taxation by consolidation and formularyapportionment in a Bottom-up Federation, when a multijurisdictional firm is mobile invarious respects. The reform is decided cooperatively by all the jurisdictions or by some ofthem, while tax rates remain within the competence of each jurisdiction. The paper sets forththe conditions for the reform to be social welfare enhancing, while not increasing taxcompetition...

MoreLess

Year of publication:	2006-11-01
Authors:	Gérard, Marcel
Institutions:	CESifo GmbH <München>
Subject:	Steuer \| Multinationales Unternehmen \| Konsolidierung \| Reform

More details

Extent:	330752 bytes 41 p. application/pdf
Series:	CESifo - Center for Economic Studies & Institute for Economic Research - Working Papers CESIFO WORKING PAPER NO. 1860 CATEGORY 1: PUBLIC FINANCE (2006)
Type of publication:	Book / Working Paper
Language:	English
Classification:	Multinational corporation ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005861195