Skip navigation
Skip navigation

Corporate income taxation in the European Union: current state perspectives

Genser, Bernd


The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU so far. This empirical evidence is related to theoretical results on international tax competition. On this basis I conclude that tax competition has contributed to move the system of international capital taxation in an economically desirable...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


File Description SizeFormat Image
WP17.pdf110.8 kBAdobe PDFThumbnail

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator