Corporate income tax reforms and international tax competition
This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development. Tax-cutting and base-broadening reforms have had the effect that, on average across EU and G7 countries, effective tax r...
| Main Authors: | , , |
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| Format: | Journal article |
| Published: |
2002
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