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Comparison of Reduced Corporate Tax Rate in the EU

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  • Chang Woon Nam

Abstract

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Suggested Citation

  • Chang Woon Nam, 2013. "Comparison of Reduced Corporate Tax Rate in the EU," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 69-70, May.
    • Handle: RePEc:ces:ifofor:v:14:y:2013:i:01:p:69-70
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    File URL: https://www.ifo.de/DocDL/forum1-13-spotlight.pdf
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    References listed on IDEAS

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    1. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    2. Enrico Santarelli, 2002. "Is subsidizing entry an optimal policy?," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 11(1), pages 39-52, February.
    3. Duanjie Chen & Franck Lee & Jack M. Mintz, 2002. "Taxation, SMEs and Entrepreneurship," OECD Science, Technology and Industry Working Papers 2002/9, OECD Publishing.
    4. Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
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    Cited by:

    1. Michele Bernini & Tania Treibich, 2013. "Killing a Second Bird with One Stone? Promoting Firm Growth and Export through Tax Policy," GREDEG Working Papers 2013-30, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.

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    Keywords

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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