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dc.contributor.author Davies, Ronald B.
dc.date.accessioned 2012-10-16T16:24:55Z
dc.date.available 2012-10-16T16:24:55Z
dc.date.issued 2012-10
dc.identifier.uri http://hdl.handle.net/10197/3879
dc.description.abstract Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated corporate tax base wherein profits are allocated to nations according to a formula rather than firms’ internal prices. This paper analyzes the merits of such a shift in taxation. In particular, it is shown that, given tax rates, implementing formula apportionment can result in greater tax revenues and less intense tax competition particularly for lower trade barriers. However, this is not always the case and depends on parameter values, including those describing the extent of economic integration. en
dc.description.sponsorship Not applicable en
dc.language.iso en en
dc.publisher University College Dublin. School of Economics en
dc.relation.ispartofseries UCD Centre for Economic Research Working Paper Series en
dc.relation.ispartofseries WP12/24 en
dc.relation.requires Economists Online Collection & RePEc en
dc.subject Vertical FDI en
dc.subject Common consolidated tax base en
dc.subject Formula apportionment en
dc.subject.lcsh Corporations--Taxation--European Union countries en
dc.subject.lcsh Investments, Foreign--European Union countries en
dc.subject.lcsh Apportionment en
dc.title CCCTB 4 EU? SA vs. FA w/ FTA en
dc.type Working Paper en
dc.internal.availability Full text available en
dc.internal.webversions http://www.ucd.ie/t4cms/WP12_24.pdf en
dc.status Not peer reviewed en
dc.neeo.contributor Davies|Ronald B.|aut|


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