Tax revenue losses through cross-border loss offsets:an insuperable hurdle for implementing formula apportionment?

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Author

Date

2017

Type

Other Conference Item

ETH Bibliography

yes

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Publication status

published

Event

18th Annual Meeting of the Association for Public Economic Theory, Paris, France, July 10-13, 2017

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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ETH Bibliography

yes

Altmetrics

Research Collection