What do we know about corporate tax competition?

Devereux, Michael and Loretz, Simon (2013) What do we know about corporate tax competition? National Tax Journal, 66 (3). pp. 745-773.

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We review the empirical literature on competition in source-based taxes on corporate income. Drawing an analogy to the competition models for the goods market indicates how evidence for the existence of tax competition can be provided, and highlights that tax competition can take many forms. With this in mind we classify the empirical literature, and highlight the importance of the measurement of tax rates and openness. Using measures based on the statutory tax system, there is evidence for tax competition mostly in the European Union. In contrast to the view of Gordon (1992) small countries appear to be the leader of the tax competition game.

Item Type: Article
Keywords: tax competition; corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 30 Oct 2013 15:53
Last Modified: 14 Jul 2017 09:34
Funders: Not applicable
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4864

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