Convergence de l'impôt sur les sociétés
(2006) Economie & prévision — Vol. 173 (2006)
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- Authors
- Abstract
- (en) Integration and interdependency of countries suggest that some variables obey a convergence process. Some research works have found those processes at work in the fiscal area, within the European Union. This paper follows the line of previous studies and tries to see whether there exists convergence in the corporate tax on income and profits as an important sub-component of the total tax revenue, whose tax base, especially mobile, should be affected by economic integration. In this way, we try to fill the lack of research observed in 2001 by the European Commission.
- Affiliations
Louvain School of Management Accounting & Finance
Citations
Ruiz, F. (2006). Convergence de l’impôt sur les sociétés. Economie & prévision, 173. https://hdl.handle.net/2078.5/64889 (Original work published 2006)