Crabbé, Karen (contributor); … - 2008
)⁄
November 18, 2008
Abstract
Tax competition within the EU is flercer than in the rest of the OECD with
tax rates falling rapidly …. This paper analyzes heterogeneity in corporate tax
rate changes between EU-15 countries as a function of the proximity to … the
EU-10 new member states. The average corporate tax rate in the new mem-
ber states has always been considerably lower …