Crabbé, Karen; Vandenbussche, Hylke - 2008
December 2008
Abstrac
Tax competition within the EU is fiercer than in the rest of the OECD with tax rates falling …
rapidly. This paper analyzes tax responses of EU-15 countries to corporate changes in the
EU-10 new member states as a … considerably lower than the
in the EU-15 countries. Their entry into the EU eliminated capital barriers, allowing
firms to locate …