Corporate Tax Policy and Incorporation in the EU
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- Ruud de Mooij & Gaetan Nicodeme, 2007. "Corporate tax policy and incorporation in the EU," Taxation Papers 11, Directorate General Taxation and Customs Union, European Commission, revised Nov 2007.
- Ruud de Mooij & G. Nicod, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Paper 97, CPB Netherlands Bureau for Economic Policy Analysis.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, ULB -- Universite Libre de Bruxelles.
References listed on IDEAS
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More about this item
KeywordsCorporate tax; Personal tax; Incorporation; Income shifting;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2007-10-20 (All new papers)
- NEP-EEC-2007-10-20 (European Economics)
- NEP-PBE-2007-10-20 (Public Economics)
- NEP-PUB-2007-10-20 (Public Finance)
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