Akgun, Oguzhan; Bartolini, David; Cournède, Boris - 2017
revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … revenue and rates for corporate income taxation and providing a new contribution by analysing value-added taxation …, depending on country-specific policies and framework conditions. In particular, the corporate income tax revenue …