Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?
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Date
2018-02Type
- Journal Article
Publication status
publishedJournal / series
European Economic ReviewVolume
Pages / Article No.
Publisher
Elsevier ScienceSubject
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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