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Convergence de l'impôt sur les sociétés dans l'Union E uropéenne

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  • Fernando M. M. Ruiz

Abstract

Economic integration of countries and their resulting interdependence suggest that some variables obey a convergence process. A number of studies have detected such convergence in the European Union tax sphere. Following in their footsteps, this article seeks to determine whether a convergence exists in the taxation of corporate income and profits - a major component of total tax receipts. The corporate tax base, which is highly mobile, should be affected by economic integration. By using such an approach, the author seeks to help fill the research gap observed by the European Commission in 2001.

Suggested Citation

  • Fernando M. M. Ruiz, 2006. "Convergence de l'impôt sur les sociétés dans l'Union E uropéenne," Economie & Prévision, La Documentation Française, vol. 0(2), pages 79-96.
    • Handle: RePEc:cai:ecoldc:ecop_173_0079
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    2. Christina Elschner & Jost H. Heckemeyer & Christoph Spengel, 2011. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 47-71, February.
    3. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.

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