Are Corporate Tax Burdens Racing to the Bottom in the European Union

Signe Krogstrup

25 citations0/0 files storedRePEc: Research Papers in Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Local Government Finance and Decentralization

Abstract

This paper tests the central predictions of the theoretical tax competition literature for capital tax rates for a panel of European Union countries, notably a race to the bottom in corporate tax burdens. In contrast to the previous empirical literature, empirical support for increasing capital mobility to be resulting in a reduction in corporate tax burdens is found. The results also suggest that other factors driving the corporate tax burden should not be neglected and may provide substantial counterweight to tax competition forces

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1996Why Do More Open Economies Have Bigger Governments?1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1999Theories of Tax Competition 1994Effective tax rates in macroeconomics 2011Economic Geography and Public Policy 2007Do countries compete over corporate tax rates?2003Agglomeration, integration and tax harmonisation 2002Evaluating Tax Policy for Location Decisions

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2012How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates

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