Cacheux, Jacques Le; Madiès, Thierry; Hugounenq, Réjane - In: Revue de l'OFCE 70 (1999) 1, pp. 63-109
[eng] The adoption of the common currency within a context of European fiscal systems diversity could lead to fierce tax competition. Capital income taxation is at stake. The fiscal gap on the corporate income tax between the European country is measured with the cost of capital concept. We find...