Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax … whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by … evidence for tax competition within Europe, whereas there is no robust evidence that European countries compete with countries …

The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition …

period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have …

takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played … by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and …

We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using data for up to 32 …