Corporate tax in Europe: Towards convergence?

Paulo Regis, Juan Cuestas and Yang Chen

Economics Letters, 2015, vol. 134, issue C, 9-12

Abstract: In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.

Keywords: Convergence clubs; Tax policy; Europe (search for similar items in EconPapers)
JEL-codes: C22 E62 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (17)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:134:y:2015:i:c:p:9-12

DOI: 10.1016/j.econlet.2015.05.030

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