Logo
Munich Personal RePEc Archive

Is there evidence of strategic corporate tax interaction among EU countries?

Ruiz, Fernando and Gerard, Marcel (2008): Is there evidence of strategic corporate tax interaction among EU countries?

[thumbnail of MPRA_paper_10094.pdf]
Preview
PDF
MPRA_paper_10094.pdf

Download (344kB) | Preview

Abstract

In this paper we empirically investigate whether EU countries set their corporate tax interdependently and, at the same time, we examine which space may be relevant in the construction of this association. Our findings indicate the presence of tax interdependency among the EU-15 in statutory and effective corporate taxes based on the tax codes. Moreover, corporate taxes in the EU-15 seem to suffer from common external shocks.

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.