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

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Autor(in)
Stimmelmayr, Michaelcc
Mardan, Mohammed
Datum
2017
Typ
    Other Conference Item
Publikationsstatus
published
Konferenz
18th Annual Meeting of the Association for Public Economic Theory, Paris, France, July 10-13, 2017
Thema
Separate accounting; Formula apportionment; Corporate losses; Cross-border loss offset; CCCTB
Organisationseinheit
03988 - Köthenbürger, Marko / Köthenbürger, Marko  
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute  
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