Regis, P.J., Cuestas, J.C. and Chen, Y. (2015) Corporate Tax in Europe: Towards convergence? Economics Letters. ISSN 1873-7374
Abstract
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2015 Elsevier B.V.. This is an author produced version of a paper subsequently published in Economics Letters. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | convergence clubs; tax policy; Europe |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Department of Economics (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 02 Jun 2015 12:04 |
Last Modified: | 29 May 2018 00:38 |
Published Version: | http://dx.doi.org/10.1016/j.econlet.2015.05.030 |
Status: | Published |
Publisher: | Elsevier |
Refereed: | Yes |
Identification Number: | 10.1016/j.econlet.2015.05.030 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:86448 |