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2007•IntereconomicsRequires access

Corporate Taxes in the European Union

Margit Schratzenstaller, Johannes Becker, Clemens Fuest, Christina Elschner, Michael Overesch, Bernd Genser, Dirk Schindler, Gaëtan Nicodème

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Abstract

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates – seen by some as representing an unfair competitive advantage – has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy.

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What this paper is about

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates – seen by some as representing an unfair competitive advantage – has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy.

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OpenAlex reports 5 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

The enlargement of the European Union in 2004 and 2007 by a number of countries with comparatively low corporate tax rates – seen by some as representing an unfair competitive advantage – has refuelled the debate on corporate taxation in Europe. The present Forum highlights a number of pertinent issues and discusses the challenges implied for European corporate tax policy.

Key concepts: Corporate tax, European union, European integration, Resizing, Social policy, Tax policy, International economics, Business

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