Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

被引：0

作者：

Michael P. Devereux

机构：

[1] University of Warwick,Department of Economics

[2] Institute for Fiscal Studies and CEPR,undefined

来源：

International Tax and Public Finance | 2004年 / 11卷

关键词：

corporation tax; tax co-ordination; European Union;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

This paper reviews the European Commission's latest proposals (European Commission, 2002) for the co-ordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual basis of the location of taxation, and the relatively novel lack of attention to the integration of corporate and personal taxes.

引用

页码：71 / 89

页数：18

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