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Corporate taxes in the European Union

par Schratzenstaller, Margit;Becker, Johannes;Fuest, Clemens;Elschner, Christina;Overesch, Michael;Genser, Bernd;Schindler, Dirk;Nicodème, Gaëtan
Référence Intereconomics, 42, 3, page (116-142)
Publication Publié, 2007-05

Article révisé par les pairs

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Résumé :

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates - seen by some as representing an unfair competitive advantage - has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy. © Springer-Verlag BerlinHeidelberg 2007.