Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment? - Research Collection

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Author

Mardan, Mohammed

Stimmelmayr, Michael

Date

2018-02

Type

Journal Article

Citations

Cited 3 times in Web of Science

Cited 3 times in Scopus

ETH Bibliography

yes

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Publication status

published

External links

https://doi.org/10.1016/j.euroecorev.2017.12.007

Journal / series

European Economic Review

Volume

102

Pages / Article No.

188 - 210

Publisher

Elsevier Science

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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Citations

Cited 3 times in Web of Science

Cited 3 times in Scopus

ETH Bibliography

yes

Altmetrics