create a website

Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector. (2016). Krchniva, Katerina ; Nerudova, Danuse.
In: Agricultural Economics.
RePEc:caa:jnlage:v:62:y:2016:i:8:id:222-2015-agricecon.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 30

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. 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.

  2. 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.

  3. Büttner T., Riedel N., Runkel M. (2011): Strategic Consolidation under formula apportionment. National Tax Journal, 64: 225-254.

  4. 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).

  5. 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
  6. Devereux M.P., Loretz S. (2007): The effects of EU apportionment on corporate tax revenues. Fiscal Studies, 29: 1-33.

  7. 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).

  8. 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
  9. 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
  10. 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
  11. 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
  12. Fuest C. (2008): The European Commission's proposal for a common consolidated corporate tax base. Oxford Review of Economic Policy, 24: 720-739.

  13. 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.

  14. 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
  15. Hines J.R. Jr. (2008): Income misattribution under formula apportionment. European Economic Review, 54: 108-120.
    Paper not yet in RePEc: Add citation now
  16. Horst van der A. (2007): Is EU Coordination Needed for Corporate Taxation? Budget Perspectives. CPB Netherlands Bureau for ESRI, Economic Policy Analysis. October 2007.

  17. 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
  18. 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
  19. 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
  20. 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
  21. 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
  22. 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.

  23. 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
  24. 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
  25. 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.

  26. 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.

  27. 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).

  28. 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.

  29. 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
  30. 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

Cocites

Documents in RePEc which have cited the same bibliography

  1. Offshore Profit Shifting and Domestic Productivity Measurement. (2018). Ruhl, Kim ; Guvenen, Fatih ; Mataloni, Raymond J ; Rassier, Dylan G.
    In: Working Papers.
    RePEc:fip:fedmwp:751.

    Full description at Econpapers || Download paper

  2. Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?. (2018). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: European Economic Review.
    RePEc:eee:eecrev:v:102:y:2018:i:c:p:188-210.

    Full description at Econpapers || Download paper

  3. Formula apportionment: Factor allocation and tax avoidance. (2017). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:220.

    Full description at Econpapers || Download paper

  4. Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share. (2017). Ruhl, Kim ; Guvenen, Fatih ; Raymond, JR ; Rassier, Dylan G.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:23324.

    Full description at Econpapers || Download paper

  5. Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment. (2017). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6368.

    Full description at Econpapers || Download paper

  6. Tax-induced distortions of effort and compensation in a principal-agent setting. (2016). Niemann, Rainer ; Martini, Jan Thomas ; Simons, Dirk.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:27:y:2016:i:c:p:26-39.

    Full description at Econpapers || Download paper

  7. Formula apportionment: Factor allocation and tax avoidance. (2015). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank.
    In: Discussion Papers.
    RePEc:zbw:fubsbe:201530.

    Full description at Econpapers || Download paper

  8. Formula apportionment: Factor allocation and tax avoidance. (2015). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:199.

    Full description at Econpapers || Download paper

  9. Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups. (2015). Ortmann, Regina.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:184.

    Full description at Econpapers || Download paper

  10. A political economy of tax havens. (2015). Lai, Yu-Bong ; Chu, Hsun ; Cheng, Chu-chuan.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:22:y:2015:i:6:p:956-976.

    Full description at Econpapers || Download paper

  11. Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases. (2014). Kiesewetter, Dirk ; Steigenberger, Tobias ; Stier, Matthias.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:175.

    Full description at Econpapers || Download paper

  12. Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting. (2014). Niemann, Rainer ; Martini, Jan-Thomas ; Simons, Dirk.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:168.

    Full description at Econpapers || Download paper

  13. Asymmetric tax competition with formula apportionment. (2014). Wrede, Matthias.
    In: Letters in Spatial and Resource Sciences.
    RePEc:spr:lsprsc:v:7:y:2014:i:1:p:47-60.

    Full description at Econpapers || Download paper

  14. Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -. (2014). Niemann, Rainer ; Martini, Jan Thomas ; Simons, Dirk.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_4908.

    Full description at Econpapers || Download paper

  15. Formula apportionment vs. separate accounting: A private information perspective. (2010). Gresik, Thomas.
    In: European Economic Review.
    RePEc:eee:eecrev:v:54:y:2010:i:1:p:133-149.

    Full description at Econpapers || Download paper

  16. Company taxation and tax spillovers: Separate accounting versus formula apportionment. (2010). Schjelderup, Guttorm ; Raimondos, Pascalis ; Nielsen, Soren Bo ; Raimondos-Moller, Pascalis.
    In: European Economic Review.
    RePEc:eee:eecrev:v:54:y:2010:i:1:p:121-132.

    Full description at Econpapers || Download paper

  17. Income misattribution under formula apportionment. (2010). Hines, James.
    In: European Economic Review.
    RePEc:eee:eecrev:v:54:y:2010:i:1:p:108-120.

    Full description at Econpapers || Download paper

  18. Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung. (2009). Dietrich, Maik .
    In: MPRA Paper.
    RePEc:pra:mprapa:59870.

    Full description at Econpapers || Download paper

  19. Corporate Taxes and Union Wages in the United States. (2009). Hines, James ; Felix, Alison ; James R. Hines, Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15263.

    Full description at Econpapers || Download paper

  20. Income Misattribution under Formula Apportionment. (2009). Hines, James ; James R. Hines, Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15185.

    Full description at Econpapers || Download paper

  21. Corporate taxes and union wages in the United States. (2009). Hines, James ; Felix, Alison ; James R. Hines, Jr., .
    In: Regional Research Working Paper.
    RePEc:fip:fedkrr:rrwp09-02.

    Full description at Econpapers || Download paper

  22. Strategic Consolidation under Formula Apportionment. (2008). Runkel, Marco ; Riedel, Nadine ; Büttner, Thiess.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2484.

    Full description at Econpapers || Download paper

  23. Strategic Consolidation under Formula Apportionment. (2008). Runkel, Marco ; Riedel, Nadine ; Büttner, Thiess.
    In: Working Papers.
    RePEc:btx:wpaper:0827.

    Full description at Econpapers || Download paper

  24. Transfer pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions. (2007). Niemann, Rainer ; Martini, Jan Thomas ; Simons, Dirk.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:27.

    Full description at Econpapers || Download paper

  25. Profit tax competition and formula apportionment. (2007). Pethig, Rüdiger.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:14:y:2007:i:6:p:631-655.

    Full description at Econpapers || Download paper

  26. Company tax reform with a waters edge. (2007). Runkel, Marco ; Riedel, Nadine.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:91:y:2007:i:7-8:p:1533-1554.

    Full description at Econpapers || Download paper

  27. Corporate profit tax, capital mobility, and formula apportionment. (2007). Pinto, Santiago.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:62:y:2007:i:1:p:76-102.

    Full description at Econpapers || Download paper

  28. From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework. (2007). Radulescu, Doina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2122.

    Full description at Econpapers || Download paper

  29. Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism. (2007). Kolmar, Martin.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2097.

    Full description at Econpapers || Download paper

  30. The Choice of Apportionment Factors under Formula Apportionment. (2007). Schjelderup, Guttorm ; Runkel, Marco.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2072.

    Full description at Econpapers || Download paper

  31. Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions. (2007). Niemann, Rainer ; Martini, Jan Thomas ; Simons, Dirk.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2020.

    Full description at Econpapers || Download paper

  32. The Effects of EU Formula Apportionment on Corporate Tax Revenues. (2007). Loretz, Simon ; Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0706.

    Full description at Econpapers || Download paper

  33. The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options.. (2006). AGUNDEZ GARCIA, ANA ; Agundez-Garcia, Ana.
    In: Taxation Papers.
    RePEc:tax:taxpap:0009.

    Full description at Econpapers || Download paper

  34. Company-Tax Coordination cum Tax-Rate Competition in the European Union. (2006). Haufler, Andreas ; Eggert, Wolfgang.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(200612)62:4_579:ccctci_2.0.tx_2-5.

    Full description at Econpapers || Download paper

  35. Company tax coordination cum tax rate competition in the European Union. (2006). Haufler, Andreas ; Eggert, Wolfgang.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:902.

    Full description at Econpapers || Download paper

  36. Die Besteuerung multinationaler Unternehmen. (2006). Haufler, Andreas.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:1153.

    Full description at Econpapers || Download paper

  37. Company Tax Coordination cum Tax Rate Competition in the European Union. (2006). Haufler, Andreas ; Eggert, Wolfgang.
    In: ifo Working Paper Series.
    RePEc:ces:ifowps:_28.

    Full description at Econpapers || Download paper

  38. Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.. (2005). Weiner, Joann.
    In: Taxation Papers.
    RePEc:tax:taxpap:0008.

    Full description at Econpapers || Download paper

  39. Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?. (2005). Fox, William.
    In: Public Finance Review.
    RePEc:sae:pubfin:v:33:y:2005:i:6:p:690-720.

    Full description at Econpapers || Download paper

  40. Corporate tax systems, multinational enterprises, and economic integration. (2005). Ulltveit-Moe, Karen Helene ; Schjelderup, Guttorm ; Kind, Hans Jarle ; Midelfart, Karen Helene.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:65:y:2005:i:2:p:507-521.

    Full description at Econpapers || Download paper

  41. Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs. (2005). Gerard, Marcel.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1527.

    Full description at Econpapers || Download paper

  42. Nexus, throwbacks, and the weighting game. (2004). Edmiston, Kelly.
    In: Community Affairs Research Working Paper.
    RePEc:fip:fedkcw:2005-02.

    Full description at Econpapers || Download paper

  43. Corporate Tax Systems, Multinational Enterprises, and Economic Integration. (2004). Schjelderup, Guttorm ; Kind, Hans Jarle ; Midelfart, Helene.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1241.

    Full description at Econpapers || Download paper

  44. Profit Tax Competition and Formula Apportionment. (2003). Pethig, Rüdiger.
    In: Volkswirtschaftliche Diskussionsbeiträge.
    RePEc:sie:siegen:106-03.

    Full description at Econpapers || Download paper

  45. Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?. (2003). Mills, Lillian ; Gupta, Sanjay.
    In: National Tax Journal.
    RePEc:ntj:journl:v:56:y:2003:i:2:p:355-71.

    Full description at Econpapers || Download paper

  46. Profit Tax Competition and Formula Apportionment. (2003). Pethig, Rüdiger.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1011.

    Full description at Econpapers || Download paper

  47. Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis. (2002). Edmiston, Kelly D..
    In: National Tax Journal.
    RePEc:ntj:journl:v:55:y:2002:i:n._2:p:239-262.

    Full description at Econpapers || Download paper

  48. Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis. (2002). Edmiston, Kelly.
    In: National Tax Journal.
    RePEc:ntj:journl:v:55:y:2002:i:2:p:239-262.

    Full description at Econpapers || Download paper

  49. Besteuerung von Kapitalgesellschaften im Binnenmarkt - Reformvorschlag der Europäischen Kommission. (2002). Radulescu, Doina.
    In: ifo Schnelldienst.
    RePEc:ces:ifosdt:v:55:y:2002:i:02:p:12-18.

    Full description at Econpapers || Download paper

  50. Tax Spillovers under Separate Accounting and Formula Apportionment.. (2001). Schjelderup, Guttorm ; Raimondos, Pascalis ; Raimondos-Moller, Pascalis.
    In: EPRU Working Paper Series.
    RePEc:kud:epruwp:01-07.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 15:51:14 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.