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A minimum corporate tax rate in the EU combines the best of two worlds

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  1. For a recent review of the literature, see G. R. Zodrow: Tax Competition and Tax Coordination in the European Union, in: International Tax and Public Finance, Vol. 10, 2003, pp. 651–671.

  2. M. P. Devereux, R. Griffith, A. Klemm: Corporate Income Tax: Reforms and Tax Competition, in: Economic Policy, Vol. 35, 2002, pp. 451–495.

  3. R. Altshuler, T. J. Goodspeed: Follow the Leader? Evidence on European and U.S. Tax Competition, mimeo Rutgers University, Hunter College and CUNY Graduate Center 2002; T. Besley, R. Griffith, A. Klemm: Fiscal Reaction Functions, mimeo, Institute for Fiscal Studies, 2001; M. Devereux, B. Lockwood, M. Redoano: Do Countries Compete over Corporate Tax Rates? CEPR Discussion Paper No. 3400, 2002.

  4. M. Evers, R. A. de Mooij and H. R. J. Vollebergh: Tax competition under minimum rates: the case of European diesel excises, CESifo Working Paper, forthcoming 2004.

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de Mooij, R. A minimum corporate tax rate in the EU combines the best of two worlds. Intereconomics 39, 180–182 (2004).

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  • Minimum Rate
  • Excise Duty
  • Excise Rate
  • Fiscal Reaction
  • European Diesel