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Is EU Coordination Needed for Corporate Taxation?. (2007). van der Horst, Albert.
In: Book Chapters.
RePEc:esr:chaptr:jacb200759.

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  1. 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.

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  2. The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors. (2015). Nerudová, Danuše ; Krchniva, Kateina ; Nerudova, Danue.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2015063061961.

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  3. Investment Incentives and the Global Competition for Capital – By K.P. Thomas. (2012). GIURGIU, Adriana.
    In: Journal of Common Market Studies.
    RePEc:bla:jcmkts:v:50:y:2012:i:1:p:190-190.

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References

References cited by this document

  1. BALDWIN, R. and P. KRUGMAN, 2004. “Agglomeration, Integration and Tax Harmonisation”, European Economic Review, Vol. 48, No. 1, pp. 1-23.
    Paper not yet in RePEc: Add citation now
  2. BETTENDORF, L. and A. VAN DER HORST, 2006.
    Paper not yet in RePEc: Add citation now
  3. BETTENDORF, L., J. GORTER and A. VAN DER HORST, 2006.
    Paper not yet in RePEc: Add citation now
  4. CPB document 125. DE MOOIJ, R.A., 2005. Will Corporate Income Taxation Survive? De Economist, Vol. 153, No. pp. 277-301.

  5. DE MOOIJ, R. and S. EDERVEEN, 2003. Taxation and Foreign Direct Investment: a Synthesis of Empirical Research, International Tax and Public Finance, Vol. 10, pp. 673-693.

  6. DEVEREUX, M., R. GRIFFITH and A. KLEMM, 2002. Corporate Income Tax: Reform and Tax Competition, Economic Policy, Vol.
    Paper not yet in RePEc: Add citation now
  7. EUROPEAN COMMISSION, 2001. Estimates of compliance cost for international and cross-border economic activity, Annex 2 of COM-582, http://ec.europa.eu/taxation_customs/resources/ documents/annexes_en.pdf EUROPEAN COMMISSION, 2002. Company Taxation in the Internal Market, Communication COM(2001) 582 final.

  8. EUROPEAN COMMISSION, 2004. European Tax Survey, Taxation Papers 3.
    Paper not yet in RePEc: Add citation now
  9. EUROPEAN COMMISSION, 2006. Implementing the Community Lisbon Programme: Progress to date and next steps towards a Common Consolidated Corporate Tax Base (CCCTB), Communication COM(2006) 157 FINAL.
    Paper not yet in RePEc: Add citation now
  10. FINKENZELLER, M. and C. SPENGEL, 2004. Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis, Working Paper 7/2004, European Commission.

  11. HUIZINGA, H. and L. LAEVEN, 2007. International Profit Shifting within European Multinationals, CEPR Discussion Paper 6048.

  12. MARTENS-WEINER, J., 2006. Company Tax Reform in the European Union: Guidance from the United States and Canada on Implementing Formula Apportionment in the EU, New York: Springer.

  13. NICODÈME, G., 2006. Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?, DG ECFIN Economic Papers 250.

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  4. Double Tax Avoidance and Tax Competition for Mobile Capital. (2020). Rixen, Thomas ; Leibrecht, Markus.
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  5. Corporate Income Tax Rates in the EU Member States: Why Lower Means Better. (2018). Andrzej, Karpowicz.
    In: Financial Internet Quarterly (formerly e-Finanse).
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  6. Is job polarisation accompanied by wage polarisation?. (2018). Saks, Y ; de Sloover, F.
    In: Economic Review.
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  7. Multinationals’ profit response to tax differentials: Effect size and shifting channels. (2017). Overesch, Michael ; Heckemeyer, Jost H.
    In: Canadian Journal of Economics/Revue canadienne d'économique.
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  8. Revealed social preferences of Dutch political parties. (2017). Jacobs, Bas ; Zoutman, Floris T.
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  9. Multinationals profit response to tax differentials: Effect size and shifting channels. (2017). Overesch, Michael ; Heckemeyer, Jost H.
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  10. Hosting multinationals: Economic and fiscal implications. (2016). Koethenbuerger, Marko ; Egger, Peter.
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  11. Why the EU-15 Maintains Higher CIT Rates than the New Member States?. (2014). Andrzej, Karpowicz.
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  12. Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement. (2013). Friehe, Tim ; Baumann, Florian.
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  13. What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven. (2013). Walsh, Keith ; Tobin, Gary .
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  14. The destabilizing effect of company income taxation. (2013). Schmid, Peter A..
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  15. La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España.. (2012). Picos, Fidel ; Barroso, Lourdes Jerez ; Sanchez, Fidel Picos .
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  16. Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms. (2011). Clausing, Kimberly ; Lahav, Yaron.
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  17. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael.
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  18. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael.
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  19. Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan.
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  20. An applied analysis of ACE and CBIT reform in the EU. (2009). Devereux, Michael ; de Mooij, Ruud.
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  21. Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess.
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  22. Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis. (2009). Van der Horst, Albert ; de Mooij, Ruud ; Bettendorf, Leon.
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  24. The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Vanborren, Werner ; Piotrowska, Joanna.
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  25. Corporate tax policy and incorporation in the EU. (2008). Nicodème, Gaëtan.
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  26. How Corporate Tax Competition Reduces Personal Tax Revenue. (2008). de Mooij, Ruud A. ; Nicodème, Gaëtan ; Gaetan J. A. Nicodeme, .
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  33. Is EU Coordination Needed for Corporate Taxation?. (2007). van der Horst, Albert.
    In: Book Chapters.
    RePEc:esr:chaptr:jacb200759.

    Full description at Econpapers || Download paper

  34. Corporate Tax Policy and Incorporation in the EU. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodeme, Gaetan.
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  38. Who benefits from tax competition in the European Union?. (2006). Bettendorf, Leon.
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