Comment sont fixés les taux d'imposition sur les sociétés dans l'ue 27 ?

Aurélie Cassette and Sonia Paty

Revue économique, 2009, vol. 60, issue 3, 737-748

Abstract: In this paper, we investigate the existence of strategic interactions between the former eu 15 countries and the ceecs countries regarding corporate taxes. We thus estimate an empirical model of strategic interactions among 27 European countries over the period 1995-2007 by using gmm. We first confirm the existence of tax interdependence inside Western Europe. However, our results indicate that strategic interactions among Eastern European countries are rather sparse. Finally, we also show that there are some tax interactions between these two regions of Europe, especially with respect to geographical distance. Classification JEL : H2, H3, C3

JEL-codes: C3 H2 H3 (search for similar items in EconPapers)
Date: 2009
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