The unanimity rule and corporate tax revenue in the EU

Martin Beznoska, Tobias Hentze

Politicians accuse corporations of sneakily shifting their profits to tax havens. In fact, tax revenues in low-tax countries such as Ireland and Malta have risen sharply over the past 20 years. However, revenue growth in large countries like Germany and France is not slow. Interestingly, EU countries which favor the unanimity rule in tax issues show higher growth rates in tax revenue than countries preferring a qualified majority system.

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Year of publication:	2019
Authors:	Beznoska, Martin ; Hentze, Tobias
Published in:	IW-Kurzberichte. - [Köln] : [Institut der deutschen Wirtschaft Köln], ZDB-ID 2887446-8. - 2019, 31
Subject:	Steuereinnahmen \| Tax revenue \| Körperschaftsteuer \| Corporate income tax \| Theorie \| Theory \| Unternehmensbesteuerung \| Corporate taxation \| Steuervermeidung \| Tax avoidance

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Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	hdl:10419/197330 [Handle]
Source:	ECONIS - Online Catalogue of the ZBW

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