Corporate tax competition and coordination in the European Union : what do we know ? where do we stand ? /
This paper reviews the rationales and facts about corporate tax coordination in Europe. Although statutory tax rates have dramatically declined, revenues collected from corporate taxation are fairly stable and there is so far no evidence of a race-to-the-bottom. The ambiguous results from economic t...
| Κύριος συγγραφέας: | Nicodeme, Gaetan. |
|---|---|
| Corporate συγγραφέας: | European Commission : Directorate-General for Economic and Financial Affairs. |
| Μορφή: | Βιβλίο |
| Γλώσσα: | English |
| Στοιχεία έκδοσης: |
Brussels- Belgium:
European Comission: Directorate-General for Economic and Financial Affairs,
2006
|
| Σειρά: |
European Economy. Economic papers ;
250 |
| Διαθέσιμο Online: |
http://ec.europa.eu/economy_finance/publications/publication_summary724_en.htm |
| Ετικέτες: |
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