Will Corporate Income Taxation Survive?
This paper explores the future of corporate income taxation, with special reference to the Netherlands. We review the empirical literature on a variety of distortions and arbitrage opportunities and pay due attention to effect sizes. An attempt is made to compare the size of various distortions in terms of the ex-post revenue impact of a corporate tax reduction. Thus, we learn which distortions impose the most serious threat to government revenue. This integrative approach allows us to understand recent developments in corporate tax regimes in the EU.
|Keywords||Corporate tax, Distortions, Effect sizes, Tax competition|
|Persistent URL||dx.doi.org/10.1007/s10645-005-1989-5, hdl.handle.net/1765/11777|
de Mooij, R.A.. (2005). Will Corporate Income Taxation Survive?. De Economist, 153(3), 277–301. doi:10.1007/s10645-005-1989-5