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How Corporate Tax Competition Reduces Personal Tax Revenue

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  • Ruud A. De Mooij
  • Gaëtan J.A. Nicodème

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-CESifo_DICE_Report/zs-dice-2008/zs-dice-2008-1/dicereport108-rr1.pdf
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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal DICE.

Volume (Year): 6 (2008)
Issue (Month): 1 (04)
Pages: 27-31

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Handle: RePEc:ces:ifodic:v:6:y:2008:i:1:p:27-31

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Related research

Keywords: Steuerwettbewerb; Steueraufkommen; Tax competition; Tax revenues;

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References

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  1. Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo, vol. 53(2), pages 153-171, June.
  2. Ruud Mooij, 2005. "Will Corporate Income Taxation Survive?," De Economist, Springer, vol. 153(3), pages 277-301, 09.
  3. Clemens Fuest & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo Group Munich.
  4. Goolsbee, Austan, 2004. "The impact of the corporate income tax: evidence from state organizational form data," Journal of Public Economics, Elsevier, vol. 88(11), pages 2283-2299, September.
  5. Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997. " How Much Do Taxes Discourage Incorporation?," Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
  6. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
  7. Michael Devereux & Rachel Griffith & Alexander Klemm, 2004. "Why has the UK corporation tax raised so much revenue?," Fiscal Studies, Institute for Fiscal Studies, vol. 25(4), pages 367-388, December.
  8. Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo Group Munich.
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Citations

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Cited by:
  1. Konrad, Kai A., 2010. "Search costs and corporate income tax competition," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2010-11, Social Science Research Center Berlin (WZB).
  2. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press, vol. 24(4), pages 639-660, winter.
  3. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.

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