search query: @author Runkel, M. / total: 5
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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 company taxation European Union multinational companies |
| Freeterms: | formula apportionment |
| Language: | eng |
| Abstract: | This paper studies whether the European Union should replace separate accounting (SA) in corporate income taxation by formula apportionment and, if so, which apportionment factors should be used by using a two-country tax competition model with a multinational enterprise (MNE). The key 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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