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Corporate income taxation of multinationals and fiscal equalization

Liesegang, Caterina; Runkel, Marco - 2009

Persistent link: https://www.econbiz.de/10015206074

The choice of apportionment factors under formula apportionment

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Corporate tax regime and international allocation of ownership

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Corporate income taxation of multinationals in a general equilibrium model

Eichner, Thomas; Runkel, Marco - In: Journal of public economics 95 (2011) 7/8, pp. 723-733

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Why the European Union should adopt formula apportionment with a sales factor

Eichner, Thomas; Runkel, Marco - In: The Scandinavian journal of economics 110 (2008) 3, pp. 567-589

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Corporate income taxation of multinationals and fiscal equalization

Liesegang, Caterina; Runkel, Marco - 2009

This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency...

Persistent link: https://www.econbiz.de/10003872423