Article in Journal
Chapter 5: Tax competition
Lars Calmfors, Giancarlo Corsetti, Michael P. Devereux, Seppo Honkapohja, Gilles Saint-Paul, Hans-Werner Sinn, Jan-Egbert Sturm, Xavier Vives
CESifo Group Munich, Munich, 2007
in: EEAG Report on the European Economy 2007, 121-132
CESifo Group Munich, Munich, 2007
in: EEAG Report on the European Economy 2007, 121-132
This chapter analyses corporate taxation within the EU and asks whether the new EU states expose the old ones to unfair tax competition. Various policy approaches are discussed. The chapter recommends an increase in VAT and a reduction in labour income taxes as a way of “simulating” an efficient destination-based tax on corporate profits.
Included in
EEAG Report on the European Economy 2007
Lars Calmfors, Giancarlo Corsetti, Michael P. Devereux, Seppo Honkapohja, Gilles Saint-Paul, Hans-Werner Sinn, Jan-Egbert Sturm, Xavier Vives
CESifo Group Munich, Munich, 2007
CESifo Group Munich, Munich, 2007