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The Resource Corporate tax policy and incorporation in the EU

Corporate tax policy and incorporation in the EU

Label
Corporate tax policy and incorporation in the EU
Title
Corporate tax policy and incorporation in the EU
Creator
Subject
Language
eng
Summary
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. It exploits a panel of European data on legal form of business to analyse income shifting via incorporation. The results suggest that the effect is significant and large. It implies that the revenue effects of lower corporate tax rates - possibly induced by tax competition - will partly show up in lower personal tax revenues rather than lower corporate tax revenues. Simulations suggest that between 12% and 21% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have raised the corporate tax-to-GDP ratio by some 0.25%-points since the early 1990s
http://library.link/vocab/creatorName
  • Mooij, R.A. de
  • Nicodème, G
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : Working paper
Series volume
no. 11/2007
http://library.link/vocab/subjectName
  • corporate income tax
  • individual income tax
  • income splitting
Label
Corporate tax policy and incorporation in the EU
Publication
Extent
26 p.
Isbn
9789279021824

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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