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Autor:innen: 
Erscheinungsjahr: 
2004
Schriftenreihe/Nr.: 
EPRU Working Paper Series No. 2004-04
Verlag: 
University of Copenhagen, Economic Policy Research Unit (EPRU), Copenhagen
Zusammenfassung: 
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
Schlagwörter: 
Tax competition
Capital taxation
Corporate tax burden
European financial integration
Capital mobility
JEL: 
H2
F2
F36
Dokumentart: 
Working Paper

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