Corporate tax policy, entrepreneurship and incorporation in the EU/
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. A panel of European data on firm births and legal form of business was used...
| Κύριος συγγραφέας: | Mooij, Ruud A. de. |
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| Corporate συγγραφέας: | European Commission : Directorate-General for Economic and Financial Affairs. |
| Μορφή: | Βιβλίο |
| Γλώσσα: | Greek English |
| Στοιχεία έκδοσης: |
Bruxelles- Luxembourg:
European Comission: Directorate-General for Economic and Financial Affairs,
2006.
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| Σειρά: |
European Economy. Economic papers ;
269. |
| Διαθέσιμο Online: |
http://ec.europa.eu/economy_finance/publications/publication_summary823_en.htm |
| Ετικέτες: |
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Διαδίκτυο
http://ec.europa.eu/economy_finance/publications/publication_summary823_en.htmUNIPILB
| Αντίγραφο 1 |
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