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Europe since 1980, we find evidence suggesting that the position in terms of the tax burden imposed on corporate income …
Persistent link: https://www.econbiz.de/10010298038
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10010298690