Taxing capital income in the European Union: issues and options for reform
Summary and discussion / Sijbren Cnossen -- Taxation of capital income vs. labour income: an overview / Roger H. Gordon -- Interjurisdictional equity in company taxation: principles and applications to the European Union / Peggy B. Musgrave -- Source- vs. residence-based taxation in the European Union: the wrong question? / Richard M. Bird and J. Scott Wilkie -- Issues in the taxation of income from foreign portfolio and direct investment / Michael P. Devereux -- The taxation of interest in Europe: a minimum withholding tax? / Harry Huizinga and S(c)ıren Bo Nielsen -- Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporated tax base / Stephen R. Bond -- Taxing capital income in the Nordic countries: a model for the European Union? / Sijbren Cnossen -- Transfer pricing and income shifting in integrating economies / T. Scott Newlon -- Deciding whether the European Union should adopt formula apportionment of company income / Charles E. Mclure Jr. and Joann M. Weiner