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Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation

Silvia Giannini
Ifo Institute for Economic Research, Munich, 2002

in: CESifo Forum 3 (1), 24 - 30

Keywords: Steuerbelastung, Steuerinzidenz, Steuerpolitik, EU-Binnenmarkt, EU-Staaten, Tax burden, Tax incidence, Single European market, EU countries
JEL Classification: E620,H200

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Ifo Institute for Economic Research, Munich, 2002