Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

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Author
Mardan, Mohammed
Stimmelmayr, Michael
Date
2017-02
Type
  • Working Paper
Publication status
published
External links
www.ifo.de/w/3MX9CF7Kx
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Journal / series
CESifo Working Papers
Pages / Article No.
6368
Publisher
CESifo GmbH
Subject
Separate accounting; Formula apportionment; Corporate losses; Cross-border loss offset; CCCTB
Organisational unit
03988 - Köthenbürger, Marko / Köthenbürger, Marko  
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute  
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