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Is there evidence of strategic corporate tax interaction among EU countries?

Fernando Ruiz and Marcel Gerard ()

MPRA Paper from University Library of Munich, Germany

Abstract: In this paper we empirically investigate whether EU countries set their corporate tax interdependently and, at the same time, we examine which space may be relevant in the construction of this association. Our findings indicate the presence of tax interdependency among the EU-15 in statutory and effective corporate taxes based on the tax codes. Moreover, corporate taxes in the EU-15 seem to suffer from common external shocks.

Keywords: Tax mimicking; tax competition; spatial panel (search for similar items in EconPapers)
JEL-codes: H70 H73 (search for similar items in EconPapers)
Date: 2008
New Economics Papers: this item is included in nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:10094

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