Tax revenue losses through cross-border loss offsets:an insuperable hurdle for implementing formula apportionment?
dc.contributor.author
Stimmelmayr, Michael
dc.contributor.author
Mardan, Mohammed
dc.date.accessioned
2018-02-22T13:17:27Z
dc.date.available
2018-01-15T10:45:45Z
dc.date.available
2018-02-22T13:11:08Z
dc.date.available
2018-02-22T13:17:27Z
dc.date.issued
2017
dc.identifier.uri
http://hdl.handle.net/20.500.11850/228534
dc.language.iso
en
en_US
dc.subject
Separate accounting
en_US
dc.subject
Formula apportionment
en_US
dc.subject
Corporate losses
en_US
dc.subject
Cross-border loss offset
en_US
dc.subject
CCCTB
en_US
dc.title
Tax revenue losses through cross-border loss offsets:an insuperable hurdle for implementing formula apportionment?
en_US
dc.type
Other Conference Item
ethz.size
44 p.
en_US
ethz.code.jel
H7 - State and Local Government; Intergovernmental Relations::H73 - Interjurisdictional Differentials and Their Effects
en_US
ethz.code.jel
H2 - Taxation, Subsidies, and Revenue::H25 - Business Taxes and Subsidies
en_US
ethz.code.jel
F2 - International Factor Movements and International Business::F23 - Multinational Firms; International Business
en_US
ethz.event
18th Annual Meeting of the Association for Public Economic Theory
en_US
ethz.event.location
Paris, France
en_US
ethz.event.date
July 10-13, 2017
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
ethz.date.deposited
2018-01-15T10:45:46Z
ethz.source
FORM
ethz.eth
yes
en_US
ethz.availability
Metadata only
en_US
ethz.rosetta.installDate
2018-02-22T13:11:17Z
ethz.rosetta.lastUpdated
2021-02-14T22:30:32Z
ethz.rosetta.versionExported
true
ethz.COinS
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Other Conference Item [19747]