Chapter 5: Tax competition

Lars Calmfors, Giancarlo Corsetti, Michael Devereux, Seppo Honkapohja, Gilles Saint-Paul, Hans-Werner Sinn, Jan-Egbert Sturm and Xavier Vives

EEAG Report on the European Economy, 2007, 121-132

Abstract: This chapter analyses corporate taxation within the EU and asks whether the new EU states expose the old ones to unfair tax competition. Various policy approaches are discussed. The chapter recommends an increase in VAT and a reduction in labour income taxes as a way of “simulating” an efficient destination-based tax on corporate profits.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ces:eeagre:v::y:2007:i::p:121-132

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