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How Corporate Tax Competition Reduces Personal Tax Revenue

Author

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

Abstract

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Suggested Citation

  • Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "How Corporate Tax Competition Reduces Personal Tax Revenue," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 27-31, April.
    • Handle: RePEc:ces:ifodic:v:6:y:2008:i:01:p:27-31
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    File URL: https://www.ifo.de/DocDL/dicereport108-rr1.pdf
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    References listed on IDEAS

    as
    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. 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.
    3. Michael Devereux & Rachel Griffith & Alexander Klemm, 2004. "How has the UK corporation tax raised so much revenue?," IFS Working Papers W04/04, Institute for Fiscal Studies.
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    Citations

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    Cited by:

    1. 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.
    2. Konrad, Kai A., 2011. "Search costs and corporate income tax competition," Economics Letters, Elsevier, vol. 112(2), pages 213-215, August.
    3. Nicodème, Gaëtan & Caiumi, Antonella & Majewski, Ina, 2018. "What Happened to CIT collection? Solving the Rates-Revenues Puzzle," CEPR Discussion Papers 13385, C.E.P.R. Discussion Papers.
    4. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 639-660, winter.

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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