Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82018
Authors: 
Krogstrup, Signe
Year of Publication: 
2004
Series/Report no.: 
EPRU Working Paper Series 2004-04
Abstract: 
This paper tests the central predictions of the theoretical tax competition literature for capital tax rates for a panel of European Union countries, notably a race to the bottom in corporate tax burdens. In contrast to the previous empirical literature, empirical support for increasing capital mobility to be resulting in a reduction in corporate tax burdens is found. The results also suggest that other factors driving the corporate tax burden should not be neglected and may provide substantial counterweight to tax competition forces
Subjects: 
Tax competition
Capital taxation
Corporate tax burden
European financial integration
Capital mobility
JEL: 
H2
F2
F36
Document Type: 
Working Paper

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