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| Author: | Eichner, T. Runkel, M. |
| Title: | Why the European Union should adopt formula apportionment with a sales factor |
| Journal: | Scandinavian Journal of Economics
2008 : VOL. 110:3, p. 567-589 |
| Index terms: | accounting systems European Union |
| Freeterms: | formula apportionment |
| Language: | eng |
| Abstract: | A two-country tax competition model with a multinational enterprise (MNE) is used to address the question of whether the EU should replace separate accounting (SA) in corporate income taxation by formula apportionment (FA) and, if so, which apportionment factors should be used. The main finding is that FA with a sales factor may mitigate or even eliminate fiscal externalities caused by the countries' tax policy. |
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