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Corporate tax in Europe: Towards convergence?

Listed author(s):
  • Regis, Paulo José
  • Cuestas, Juan Carlos
  • Chen, Yang

In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.

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File URL: http://www.sciencedirect.com/science/article/pii/S0165176515002256
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Article provided by Elsevier in its journal Economics Letters.

Volume (Year): 134 (2015)
Issue (Month): C ()
Pages: 9-12

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Handle: RePEc:eee:ecolet:v:134:y:2015:i:c:p:9-12
DOI: 10.1016/j.econlet.2015.05.030
Contact details of provider: Web page: http://www.elsevier.com/locate/ecolet

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  1. Peter C. B. Phillips & Donggyu Sul, 2007. "Transition Modeling and Econometric Convergence Tests," Econometrica, Econometric Society, vol. 75(6), pages 1771-1855, November.
  2. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
  3. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  4. Bretschger, Lucas & Hettich, Frank, 2002. "Globalisation, capital mobility and tax competition: theory and evidence for OECD countries," European Journal of Political Economy, Elsevier, vol. 18(4), pages 695-716, November.
  5. Peter C. B. Phillips & Donggyu Sul, 2009. "Economic transition and growth," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 24(7), pages 1153-1185.
  6. S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
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