Despite a long history of reports and initiatives on the harmonisation of corporate income taxes within the European … Union, the 15 EU countries still operate their own national corporate income taxes, with only limited co-ordination between … them. However, the increasing integration of economic activity is placing greater pressures on these corporate income taxes …

We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55 … would reduce the wage bill by 49 cents. We find only weak evidence of a difference for multinational companies. -- income …