Chapter 5: Tax competition
This chapter analyses corporate taxation within the EU and asks whether the new EU states expose the old ones to unfair tax competition. Various policy approaches are discussed. The chapter recommends an increase in VAT and a reduction in labour income taxes as a way of “simulating” an efficient destination-based tax on corporate profits.
Year of publication: |
2007
|
---|---|
Authors: | Calmfors, Lars ; Corsetti, Giancarlo ; Devereux, Michael P. ; Honkapohja, Seppo ; Saint-Paul, Gilles ; Sinn, Hans-Werner ; Sturm, Jan-Egbert ; Vives, Xavier |
Published in: |
EEAG Report on the European Economy. - CESifo. - 2007, 02, p. 121-132
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Publisher: |
CESifo |
Saved in:
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