Mooij, Ruud A. de; Nicodeme, Gaetan - Tinbergen Instituut - 2007
extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a … panel of European data on firm births andlegal form of business to analyze income shifting via increased entrepreneurship … between 10% and 17% of corporate tax revenue can be attributed to incomeshifting. Income shifting is found to have raised the …