Lannoo, Karel and Levin, Mattias. (2002) An EU Company without an EU Tax? CEPS Reports in Finance and Banking. No. 27, 1 April 2002. UNSPECIFIED.
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Abstract
Tax harmonisation is one of the main outstanding issues for a well functioning Single Market. If the EU aspires to become the “most competitive economy of the world” by 2010, as agreed by EU leaders in Lisbon in 2000, corporate tax reform must become a priority. The purpose of this paper is to discuss the “ideal” corporate tax scenario for the EU and to calculate its cost and benefits for business and public administrations.
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Item Type: | Other |
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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 Research Reports in Finance and Banking |
Depositing User: | Phil Wilkin |
Official EU Document: | No |
Language: | English |
Date Deposited: | 18 Aug 2009 |
Page Range: | p. 38 |
Last Modified: | 06 Apr 2012 11:28 |
URI: | http://aei.pitt.edu/id/eprint/9567 |
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