Forum: Corporate Taxes in the European Union

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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