Bettendorf, Leon; Gorter, Joeri; Horst, Albert van der - Centraal Planbureau (CPB), Government of the Netherlands - 2006
Statutory tax rates have declined in the European Union in the recent decades. An applied general equilibrium model on corporate taxation sheds light on the economic and welfare implications of tax rate reforms.
Domestic distortions proof highly relevant as even unilateral reductions of the...