Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?
dc.contributor.author
Mardan, Mohammed
dc.contributor.author
Stimmelmayr, Michael
dc.date.accessioned
2018-12-18T14:28:58Z
dc.date.available
2018-02-09T13:40:26Z
dc.date.available
2018-04-09T11:47:08Z
dc.date.available
2018-12-18T14:28:58Z
dc.date.issued
2018-02
dc.identifier.issn
0014-2921
dc.identifier.issn
1873-572X
dc.identifier.other
10.1016/j.euroecorev.2017.12.007
en_US
dc.identifier.uri
http://hdl.handle.net/20.500.11850/239823
dc.language.iso
en
en_US
dc.publisher
Elsevier
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 offset: An insurmountable hurdle for formula apportionment?
en_US
dc.type
Journal Article
dc.date.published
2017-12-25
ethz.journal.title
European Economic Review
ethz.journal.volume
102
en_US
ethz.journal.abbreviated
Eur. econ. rev.
ethz.pages.start
188
en_US
ethz.pages.end
210
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.identifier.wos
ethz.identifier.scopus
ethz.publication.place
Amsterdam
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
en_US
ethz.tag
KOF-Key-refereed
en_US
ethz.date.deposited
2018-02-09T13:40:27Z
ethz.source
FORM
ethz.eth
yes
en_US
ethz.availability
Metadata only
en_US
ethz.rosetta.installDate
2018-04-09T11:47:10Z
ethz.rosetta.lastUpdated
2024-02-02T06:50:43Z
ethz.rosetta.versionExported
true
ethz.COinS
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