How corporate Tax competition reduces personal Tax revenue

CESifo DICE Report

Volumn 6, Issue 1, 2008, Pages 27-31

  de Mooij, Ruud ^a,b   Nicodème, Gaëtan ^c  

^a ERASMUS UNIVERSITY ROTTERDAM   (Netherlands)

^b CPB NETHERLANDS BUREAU FOR ECONOMIC POLICY ANALYSIS   (Netherlands)

^c EUROPEAN COMMISSION   (Belgium)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 46049120248     PISSN: 16120663     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (12)

1. Auerbach, A. (2006), "Why Have Corporate Tax Revenues Declined? Another Look", CESifo Working Paper 1785.
2. Becker, J. and C. Fuest (2007), "Globalisation Generates Higher Corporate Tax Revenues", ETPF Research Paper.
3. Devereux, M. P., R. Griffith and A. Klemm (2002), "Corporate Income Tax Reforms and International Tax Competition", Economic Policy 35, 451-88.
4. Devereux, M. P., R. Griffith and A. Klemm (2004), "Why Has the UK Corporate Tax Raised So Much Revenue", IFS Working Paper W04/04.
5. Fuest, C. and A. Weichenrieder (2002), "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates", Ifo Studien: Zeitschrift fur Empirische Wirtshaftsforschung 48, 611-32.
6. Goolsbee, A. (2004), "The Impact of the Corporate Income Tax: Evidence from State Organizational Form Data", Journal of Public Economics 88, 2283-99.
7. Gordon, R.H. and J. Slemrod (2000), "Are 'Real' Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?" in J. Slemrod, ed., Does Atlas Shrug? The Economic Consequences of Taxing the Rich, Russell Sage Foundation and Harvard University Press, Cambridge, Mass., 240-80.
8. MacKie-Mason, J. K. and R. H. Gordon (1997), "How Much Do Taxes Discourage Incorporation?", The Journal of Finance 52(2), 477-505.
9. Mooij, R.A. de (2005), "Will Corporate Income Taxation Survive?", De Economist 153, 277-301.
10. Mooij, R.A. de and G. Nicodème (2008), "Corporate Tax Policy and Incorporation in the EU", International Tax and Public Finance (forthcoming).
11. Schrör, H. (2005), "Business Demography in Europe: Results from 1997 to 2002", Statistics in Focus, 36, Eurostat.
12. Weichenrieder, A. J. (2005), "(Why) Do We Need Corporate Taxation?", CESifo Working Paper 1495.