| Series Title | Intereconomics |
|---|---|
| Series Details | Vol.42, No.3, May-June 2007, p116-142 |
| Publication Date | May 2007 |
| ISSN | 0020-5346 |
| Content Type | Journal | Series | Blog |
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The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates - seen by some as representing an unfair competitive advantage - has refuelled the debate on corporate taxation in Europe. A series of articles highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy. The individual articles are: Margit Schratzenstaller: Company Tax Coordination in the EU – Status Quo and Perspectives, p116 Johannes Becker and Clemens Fuest: Tax Competition and Firm Mobility: An Assessment of Empirical Findings, p120 Christina Elschner and Michael Overesch: Trends of Corporate Tax Levels in Europe, p127 Bernd Genser and Dirk Schindler: Dual Income Taxation as a Stepping-stone Towards a European Corporate Income Tax, p132 Gaëtan Nicodème: Flat Tax: Does One Rate Fit All?, p138 |
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| Source Link | Link to Main Source http://www.intereconomics.eu/ |
| Subject Categories | Taxation |
| Countries / Regions | Europe |
