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November 23, 2009

Corporate tax consolidation and enhanced cooperation in the European Union

Corporate tax consolidation in the European Union may improve welfare.

November 23, 2009

Corporate tax harmonization in the EU

Corporate tax harmonisation in the EU as proposed does not yield substantial welfare gains.

November 23, 2009

Corporate tax harmonization in the EU

Corporate tax harmonisation in the EU as proposed does not yield substantial welfare gains.

March 5, 2007

Will corporate tax consolidation improve efficiency in the EU?

Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting.

March 5, 2007

Will corporate tax consolidation improve efficiency in the EU?

Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting.

August 29, 2006

Who benefits from tax competition in the European Union?

Statutory tax rates have declined in the European Union in the recent decades.

August 21, 2006

Documentation of CORTAX

This memorandum is a technical documentation of CORTAX.

August 21, 2006

Documentation of CORTAX

This memorandum is a technical documentation of CORTAX.