Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?
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Date
2017-02Type
- Working Paper
ETH Bibliography
yes
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Publication status
publishedExternal links
Journal / series
CESifo Working PapersVolume
Publisher
CESifoSubject
Separate accounting; Formula apportionment; Corporate losses; Cross-border loss offset; CCCTBOrganisational unit
03988 - Köthenbürger, Marko / Köthenbürger, Marko
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
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ETH Bibliography
yes
Altmetrics