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Corporate tax policy and incorporation in the EU

This is a research report on Corporate tax policy and incorporation in the EU uploaded by Raju Bikram Nepal in category: All Documents »  Finance »  Taxation section of our research repository.
10387 views, 0 comments, Last Update: May 12, 2011.
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Category: All Documents  »  Finance » Taxation

Tags: Paper
Description:
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This
paper explores to what extent income shifting from the personal to the corporate tax base can
explain these diverging developments. We exploit a panel of European data on legal form of
business to analyze income shifting via incorporation. The results suggest that the effect is
significant and large. It implies that the revenue effects of lower corporate tax rates – possibly
induced by tax competition -- will partly show up in lower personal tax revenues rather than
lower corporate tax revenues. Simulations suggest that between 12% and 21% of corporate
tax revenue can be attributed to income shifting. Income shifting is found to have raised the
corporate tax-to-GDP ratio by some 0.25%-points since the early 1990s.



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