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Corporate taxation in the OECD in a wider context

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  • Simon Loretz

    ()
    (Oxford University Centre for Business Taxation)

Abstract

Against the background of increased globalisation statutory corporate tax rates have shown a clear downward trend over the last two decades. The sharp decline in these rates was accompanied by substantial tax base broadening and a comparable reduction in personal income tax rates only until the early 1990s. This suggests that corporate tax competition is of increasing importance. So far corporate tax revenues remain fairly stable. But an analysis of corporate taxation in the context of the overall tax systems shows that a substantial shift towards value added taxes has taken place. While the trends so far have been driven by smaller European countries, recent tax reforms indicate that increasing tax competition is inducing a shift towards consumption even for larger economies.

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Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0821.

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Date of creation: 2008
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Handle: RePEc:btx:wpaper:0821

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Keywords: Corporate Taxation; OECD; Tax Competition;

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  1. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
  2. Bucovetsky, Sam & Haufler, Andreas, 2008. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?," Munich Reprints in Economics 19975, University of Munich, Department of Economics.
  3. Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany.
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  10. 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.
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  12. Simon Loretz, 2007. "Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries," Fiscal Studies, Institute for Fiscal Studies, vol. 28(2), pages 227-249, 06.
  13. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
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  15. 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.
  16. Ruud A. De Mooij & Gaëtan J.A. Nicodème, 2008. "How Corporate Tax Competition Reduces Personal Tax Revenue," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 6(1), pages 27-31, 04.
  17. Sam Bucovetsky & Andreas Haufler, 2005. "Tax Competition when Firms Choose their Organizational Form: Should Tax Loopholes for Multinationals be Closed?," CESifo Working Paper Series 1625, CESifo Group Munich.
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  19. repec:aei:rpaper:25839 is not listed on IDEAS
  20. Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
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