When choosing the appropriate jurisdiction, trading companies need to consider manyvariables. This can include administrative burdens, the speed of establishment of a company,the granting of some degree of anonymity of ownership, and a friendly tax environment.This article is focused on finding...

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

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...