Will corporate tax consolidation improve efficiency in the EU?
Albert van der Horst,
Leon Bettendorf () and
Hugo Rojas-Romagosa ()
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Albert van der Horst: CPB Netherlands Bureau for Economic Policy Analysis
Leon Bettendorf: CPB Netherlands Bureau for Economic Policy Analysis
CPB Document from CPB Netherlands Bureau for Economic Policy Analysis
Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting. A number of proposals for consolidation from the European Commission are simulated with the applied general equilibrium model CORTAX.
JEL-codes: H87 H21 H25 F21 (search for similar items in EconPapers)
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Working Paper: Will Corporate Tax Consolidation improve Efficiency in the EU ? (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:cpb:docmnt:141.rdf
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