Mooij, Ruud A. de; Nicodème, Gaëtan - Directorate-General Economic and Financial Affairs, … - 2007
extent income shifting from the personal to the corporate tax base can explain these diverging developments. A panel of … European data on firm births and legal form of business was used to analyze income shifting via increased entrepreneurship and … between 10% and 17% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have raised the …