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EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001

Klemm, Alexander and Radaelli, Claudio. (2001) EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001. UNSPECIFIED.

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    Abstract

    Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion. Nevertheless, a coherent EU policy is needed for corporate tax reform. The question then becomes: What direction is most appropriate for EU corporate tax policy? This report provides an overview of the options for corporate taxation in Europe, examining both the potential problems and solutions.

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    Item Type: Other
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Centre for European Policy Studies (Brussels) > CEPS Task Force Reports
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 02 Sep 2009
    Page Range: p. 62
    Last Modified: 06 Apr 2012 11:39
    URI: http://aei.pitt.edu/id/eprint/9552

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