Skip to main content
SpringerLink
Log in

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

  • Forum
  • Does the Enlarged European Union Need a Minimum Corporate Tax Rate?
  • Published:
Intereconomics

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

References

  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.

Download references

Author information

Authors and Affiliations

  1. CPB and CESifo, Erasmus University Rotterdam, Tinbergen Institute, Rotterdam, The Netherlands

    Ruud de Mooij

Authors
  1. Ruud de Mooij
    View author publications

    You can also search for this author in PubMed Google Scholar

Rights and permissions

Reprints and permissions

About this article

Cite this article

de Mooij, R. A minimum corporate tax rate in the EU combines the best of two worlds. Intereconomics 39, 180–182 (2004). https://doi.org/10.1007/BF03032107

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1007/BF03032107

Keywords

Search

Navigation