07-076/2 - Will Corporate Tax Consolidation improve Efficiency in the EU ?

• Authors
  Albert van der Horst, CPB, The Hague; Leon Bettendorf, CPB; Hugo Rojas-Romagosa, CPB, The Hague
• Publication date
  September 24, 2007

• Keywords
  corporate tax; consolidation; formula apportionment; European Union; applied general equilibrium model
• JEL
  H87; H21; H25; F21