@article{Bettendorf2010,
author = {Leon Bettendorf and Albert Van Der Horst and Ruud A. De Mooij and Hendrik Vrijburg},
title = {Corporate Tax Consolidation and Enhanced Cooperation in the European Union},
journal = {Fiscal Studies},
year = {2010},
month = {Dec},
volume = {31},
number = {4},
pages = {453-479},
issn = {Print 0143-5671 Online: 1475-5890},
url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2010.00121.x/abstract},
}