Narrow search
Showing 1 - 4 of 4
Cover Image
How Corporate Tax Competition Reduces Personal Tax Revenue
Mooij, Ruud A. De; Nicodème, Gaëtan J.A. - In: CESifo DICE Report 06 (2008) 1, pp. 27-31
Persistent link: https://www.econbiz.de/10011696635
Cover Image
Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
Mooij, Ruud A. De; Nicodème, Gaëtan J.A. - CESifo - 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...
Persistent link: https://www.econbiz.de/10005094315
Cover Image
How Corporate Tax Competition Reduces Personal Tax Revenue
Mooij, Ruud A. De; Nicodème, Gaëtan J.A. - In: CESifo DICE Report 6 (2008) 1, pp. 27-31
Persistent link: https://www.econbiz.de/10005037404
Cover Image
Entrepreneurship and incorporation in the EU
de Mooij, Ruud A.; Nicodème, Gaëtan J.A. - 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...
Persistent link: https://www.econbiz.de/10010276035