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...
| Päätekijät: | , , |
|---|---|
| Aineistotyyppi: | Journal article |
| Julkaistu: |
2002
|