How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

48 Pages Posted: 8 Jun 2016

See all articles by Clemens Fuest

Clemens Fuest

ifo Institute – Leibniz Institute for Economic Research at the University of Munich; Ludwig-Maximilians-University, Munich; Center for Economic Studies (CES)

Thomas Hemmelgarn

European Commission

Fred Ramb

Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis

Date Written: 2006

Abstract

This paper analyses the effects of introducing a common EU tax base with formula

Keywords: EU Tax Base, Formula Apportionment, Multinational Companies

JEL Classification: H25, F23

Suggested Citation

Fuest, Clemens and Hemmelgarn, Thomas and Ramb, Fred, How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals (2006). Bundesbank Series 1 Discussion Paper No. 2006,20. Available at SSRN: https://ssrn.com/abstract=2785246

Clemens Fuest (Contact Author)

ifo Institute – Leibniz Institute for Economic Research at the University of Munich

Poschinger Str. 5
Munich, DE 81679
Germany
++89-9224-1430 (Phone)

Ludwig-Maximilians-University, Munich ( email )

Schackstrasse 4 / II
Munich, DE 80539
Germany

Center for Economic Studies (CES) ( email )

Schackstr. 4
Munich, DE 80539
Germany
++89 2180-2748 (Phone)
++89 2180-17845 (Fax)

Thomas Hemmelgarn

European Commission ( email )

J-79 05/230
Brussels, Brussels B-1049
Belgium

HOME PAGE: http://https://ec.europa.eu/taxation_customs/business/economic-analysis-taxation_en

Fred Ramb

Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis ( email )

Wilhelm-Epstein-Str. 14
Frankfurt/Main, 60431
Germany
++49-69-9566-2809 (Phone)

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