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OverviewThis paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting. Full Product DetailsAuthor: Ernesto Crivelli , Ruud A. de Mooij , J. E. J. De Vrijer , Shafik HebousPublisher: International Monetary Fund (IMF) Imprint: International Monetary Fund (IMF) Weight: 0.225kg ISBN: 9781513570761ISBN 10: 1513570765 Publication Date: 30 May 2022 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: In Print ![]() This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |