Is there evidence of strategic corporate tax interaction among EU countries?

Ruiz, Fernando;GĂ©rard, Marcel
(2008)

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Authors
  • Ruiz, FernandoFUCaM
    Author
  • GĂ©rard, MarcelFUCaM
    Author
Abstract
In 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.
Affiliations
  • Louvain School of ManagementAccounting & Finance

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Ruiz, F., & GĂ©rard, M. (2008). Is there evidence of strategic corporate tax interaction among EU countries? (MPRA 10094). https://hdl.handle.net/2078.5/249604