Mooij, Ruud de; Nicodeme, Gaetan - General Directorate Taxation and Custom Union, European … - 2007
extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a … panel of European data on legal form of business to analyze income shifting via incorporation. The results suggest that the … that between 12% and 21% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have …