Anand B.N., Sansing R. (2000): The weighting game: Formula apportionment as an instrument of public policy. National Tax Journal, 53: 182-199. Barry F. (2008): The Common Consolidated Corporate Tax Base DebateTrinity College Dublin, October 2008.
Bettendorf L., de Mooij R., Devereux M.P., Loretz S., van der Horst A. (2010): Corporate tax harmonization in the EU. Economic Policy, 25: 537-590.
Büttner T., Riedel N., Runkel M. (2011): Strategic Consolidation under formula apportionment. National Tax Journal, 64: 225-254.
Cobham A., Loretz S. (2014): International distribution of the corporate tax base: Impact of different apportionment factors under unitary taxation. In: 70th Annual Congress of the International Institute of Public Finance. Lugano, Switzerland. Available at https://www.conftool.pro/iipf2014/index.php?page=browseSessions≺int=head&form_session=52&mode=table≺esentations=sh ow (accessed December 2014).
- David P., Nerudová D. (2008): Selected problems of value added tax application in the agricultural sector of the European Union internal Market. Agricultural Economics - Czech, 54: 1-11.
Paper not yet in RePEc: Add citation now
Devereux M.P., Loretz S. (2007): The effects of EU apportionment on corporate tax revenues. Fiscal Studies, 29: 1-33.
Devereux M.P., Loretz S. (2008): Increased Efficiency through Consolidation and Formula Apportionment in the European Union? Oxford University Centre for Business Taxation, WP 08/12. (June 2008).
- Devine K., O'Clock P., Seaton L.P. (2006): Estimating impact of formula apportionment on allocation of worldwide income and the potential for double taxation. International Accounting, 19: 115-144.
Paper not yet in RePEc: Add citation now
- Eberhartinger, E., Petutschnig, M. (2014): CCCTB - The Employment Factor Game. WU International Taxation Research Paper Series, No. 2014-01. WU Vienna University of Economics and Business, Universität Wien, Vienna.
Paper not yet in RePEc: Add citation now
- Eichlefder S., Hechtner F., Hundsdoerfer J. (2014): The impact of formula apportionment on business activity: Evidence from the German local business tax. Preliminary version, April 2014. Available at https://www.nhh.no/globalassets/centres/nocet/seminars-andevents/2014/140514.pdf (assessed October 2014).
Paper not yet in RePEc: Add citation now
- European Commission (2011): Proposal for A Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). Brussels. Com(2011) 121/4. 2011/0058 (CNS). Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/common_tax_base/com_2011_121_en.pdf (assessed September 2014).
Paper not yet in RePEc: Add citation now
Fuest C. (2008): The European Commission's proposal for a common consolidated corporate tax base. Oxford Review of Economic Policy, 24: 720-739.
Fuest C., Hemmelgarn T., Ramb F. (2007): How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals. International Tax and Public Finance, 14: 605-626.
- Gördör M. (2011): A common corporate tax base in order to improve European SMES business environment. Currently Juridical Journal, 40: 151-158.
Paper not yet in RePEc: Add citation now
- Hines J.R. Jr. (2008): Income misattribution under formula apportionment. European Economic Review, 54: 108-120.
Paper not yet in RePEc: Add citation now
Horst van der A. (2007): Is EU Coordination Needed for Corporate Taxation? Budget Perspectives. CPB Netherlands Bureau for ESRI, Economic Policy Analysis. October 2007.
- Hrena K., Silhan P. (1986): An empirical analysis of unitary apportionment. The Journal of the American Taxation Association, 8: 7-18.
Paper not yet in RePEc: Add citation now
- Loyens & Loeff (2012): European Parliament issues Report on the proposal for a CCCTB. Tax Advisers, Civil Law Notaries, EC Report, May 2012. Available at http://www.loyensloeff.com/nl-NL/Practice/Documents/CCCTB/Update_EP_report.pdf (assessed October 2014).
Paper not yet in RePEc: Add citation now
- Martini J.T., Niemann R., Simons D. (2014): Management incentives under formula apportionment - Tax-induced distortions of effort and compensation in a principalagent setting. Quantitative Research in Taxation - arqus Discussion Paper No. 168. Available at http://www.arqus.info/mobile/paper/arqus_168.pdf Mintz J. (2007): Europe slowly lurches to a common consolidated corporate tax base: issues at stake. In: Lang M. et al. (eds): A Common Consolidated Corporate Tax Base for Europe. Alemanha: Springer: 128-138.
Paper not yet in RePEc: Add citation now
- McLure Ch.E. (2007): Harmonizing corporate income taxes in the European Community: Rational and implications. Tax Policy and the Economy, 22: 151-195.
Paper not yet in RePEc: Add citation now
- McLure Ch.E. (2008): Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judical, Soft Law and Cooperative approaches. CESifo Forum 2008: 46-52.
Paper not yet in RePEc: Add citation now
Mintz J., Smart M. (2004): Income shifting, investment, and tax competition: theory and evidence form provincial taxation in Canada. Journal of Public Economics, 88: 1149-1168.
- Nerudová D., David P. (2008): VAT in the frame of providing management services of the subsidiary in the selected EU member states. Agricultural Economics - Czech, 54: 333-342.
Paper not yet in RePEc: Add citation now
- Nerudová D., Solilová V., Bohušová H., Svoboda P. (2015): Dopady zavedení CCCTB na rozpočet České republiky. (The impact of the introduction of the CCCTB on the state budger of the Czech Republic.)Wolters Kluwer, Praha.
Paper not yet in RePEc: Add citation now
Oestreicher A., Spengel CH. (2007): Tax Harmonization in Europe: The Determination of Corporate Taxable Income in the EU Member States. ZEW. Available at ftp://ftp.zew.de/pub/zew-docs/dp/dp07035.pdf Petutsching M. (2010): Common Consolidated Corporate Tax Base: Effect of Formulary Apportionment on Corporate Group Entities. International Tax Coordination, Discussion Paper No. 38.
Roggeman A., Verleyen I.,Van Cauwenberge P., Coppens C. (2012): An empirical investigation into the design of an EU apportionment formula related to profit generating factors. Transformations in Business & Economics, 11: 36-56.
Runkel M., Schjelderup G. (2007): The choice of apportionment factors under formula apportionment. C ESifo working pap er, No. 2072, C ESifo Group Munich. Available at: http://www.econstor.eu/bitstream/10419/26117/1/555836053.PDF (assessed September 2014).
Shackelford D., Slemrod J. (1998): The revenue consequences of using formula apportionment to calculate U.S. and foreign-source income: a firm-level analysis. International Tax and Public Finance, 5: 41-59.
- Trandafir A. (2011): Common Consolidated Corporate Tax Base, a new measure to remove tax competition distortions in the EU. Economy Transdisciplinary Cognition, 14: 310-317.
Paper not yet in RePEc: Add citation now
- Wiener J.M. (2005): Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada. Taxation Papers, WP No. 8, March 2005.
Paper not yet in RePEc: Add citation now