Add to ORKGIn this paper we empirically investigate whether EU countries set their corporate tax interdependently and, at the same time, we examine which space may be relevant in the construction of this association. Our findings indicate the presence of tax interdependency among the EU-15 in statutory and effective corporate taxes based on the tax codes. Moreover, corporate taxes in the EU-15 seem to suffer from common external shocks
Corporate tax rates in Europe have been falling rapidly; as a consequence tax competition within th...
The purpose of this paper is to answer the question whether, despite the differentiation of the corp...
In average, statutory tax rates in OECD countries fell over 34,84% between 1982 and 2005. While the ...
In this paper we empirically investigate whether EU countries set their corporate tax interdependent...
Integration and interdependency of countries may suggest that certain variables follow a convergence...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
An important source of concern about corporation tax regimes within the European Union is the extent...
This paper offers an assessment of European corporate tax regimes using forward-looking indicators f...
This article investigates two aspects of corporate income taxation: the determinants of corporate ta...
Tax competition within the EU is fiercer than in the rest of the OECD with tax rates falling rapidly...
In this paper we investigate whether there is empical evidence that EU Countries set their public ex...
The diverse tax burdens and economic situations of EU member states are causing investors to relocat...
The manipulation of income taxes is a young but growing field of interest for accounting scholars, i...
Corporate tax rates in Europe have been falling rapidly; as a consequence tax competition within th...
The purpose of this paper is to answer the question whether, despite the differentiation of the corp...
In average, statutory tax rates in OECD countries fell over 34,84% between 1982 and 2005. While the ...
In this paper we empirically investigate whether EU countries set their corporate tax interdependent...
Integration and interdependency of countries may suggest that certain variables follow a convergence...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
An important source of concern about corporation tax regimes within the European Union is the extent...
This paper offers an assessment of European corporate tax regimes using forward-looking indicators f...
This article investigates two aspects of corporate income taxation: the determinants of corporate ta...
Tax competition within the EU is fiercer than in the rest of the OECD with tax rates falling rapidly...
In this paper we investigate whether there is empical evidence that EU Countries set their public ex...
The diverse tax burdens and economic situations of EU member states are causing investors to relocat...
The manipulation of income taxes is a young but growing field of interest for accounting scholars, i...
Corporate tax rates in Europe have been falling rapidly; as a consequence tax competition within th...
The purpose of this paper is to answer the question whether, despite the differentiation of the corp...
In average, statutory tax rates in OECD countries fell over 34,84% between 1982 and 2005. While the ...