Is there evidence of strategic corporate tax interaction among EU countries?

In this paper we empirically investigate whether EU countries set their corporate tax interdependently and, at the same time, we examine which space may be relevant in the construction of this association. Our findings indicate the presence of tax interdependency among the EU-15 in statutory and effective corporate taxes based on the tax codes. Moreover, corporate taxes in the EU-15 seem to suffer from common external shocks.

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Year of publication:	2008
Authors:	Ruiz, Fernando ; Gerard, Marcel
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Tax mimicking \| tax competition \| spatial panel

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	H70 - State and Local Government; Intergovernmental Relations. General ; H73 - Interjurisdictional Differentials and Their Effects
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005621756