Mooij, Ruud A. de; Ederveen, Sjef - In: Oxford Review of Economic Policy 24 (2008) 4, pp. 680-697
Corporate taxes exert a variety of effects on business behaviour. A wealth of empirical evidence assesses the magnitude of these behavioural margins of taxation. This article offers an up-to-date review and aims to provide common ground by computing for each distortion the semi-elasticity of the...