Motivated by the EU Commission‘s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

Three sources of strategic tax interactions among local jurisdictions are usually considered in the literature: public expenditure spill-over, tax competition and yardstick competition. However, another source has now been suggested: the intellectual trend. According to that hypothesis,...

Face à la mobilité étudiante envahissante une alternative aux quotas existe, plus efficace et équitable à la fois. Elle n’implique ni le recours à l’impôt européen ni l’augmentation du coût privé des études. Plus simplement il s’agit de transformer le rôle des pouvoirs...

In this paper we first use two international data sets to investigate how governance, political and economic factors influence corporate tax rates. We show that institutional and political factors matter: good governance reduces the tax rate; a parliamentary system, especially a plurality...

Suggestions of tax bases consolidation and subsequent apportionment among member states, as those issued by the European Commission, create a single market without tax obstacles identified to four neutralities, only if they ally tax bases harmonisation with tax rates harmonisation and decision...

This paper tests the existence of strategic interactions among municipalities, based on a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the interregional differences in Belgium. Our results partly confirm previous findings for Belgium suggesting...

The current system for financing cross-border students, based on the host country, is neither sustainable nor efficient: it produces too little cross-border education. On that background we explore two alternative solutions. The first one substitutes to the financing by the host country, a...