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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/25928
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| Title: | | Entrepreneurship and incorporation in the EU  |
| Authors: | | de Mooij, Ruud A. Nicodème, Gaëtan J.A. |
| Issue Date: | | 2006 |
| Series/Report no.: | | CESifo working paper 1883 |
| Abstract: | | 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 business to analyze income shifting via increased entrepreneurship and incorporation. The results suggest that lower corporate taxes exert an ambiguous effect on entrepreneurship. The effect on incorporation is significant and large. It implies that the revenue effects of lower corporate tax rates possibly induced by tax competition |
| JEL: | | H25 M13 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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