Journal article icon

Journal article

Corporate income tax reforms and international tax competition

Abstract:

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 rates on marginal investment have remained fairly stable, but those on more profitable investments have fallen. We discuss two possible explanations of these stylized facts arising from alternative ...

Expand abstract

Actions


Authors


Publication date:
2002-01-01
UUID:
uuid:6aedcc0c-eb38-478c-ab09-ff6907dd1897
Local pid:
oai:eureka.sbs.ox.ac.uk:1287
Deposit date:
2011-12-02

Terms of use


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP