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Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2007

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...

Persistent link: https://www.econbiz.de/10011372517

What happened to CIT collection? : solving the rates-revenues puzzle

Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018

Persistent link: https://www.econbiz.de/10012110070

What happened to CIT collection? : solving the rates-revenues puzzle

Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018

the CIT revenue to GDP ratio for the EU and find that while the decrease in the statutory rates has driven down tax …

Persistent link: https://www.econbiz.de/10011951654

Corporate tax competition and coordination in the European Union : what do we know? Where do we stand?

Nicodème, Gaëtan - 2006

Persistent link: https://www.econbiz.de/10003374676

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2006

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...