Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 4, pp. 561-595
welfare gains. The 2004 enlargement of the EU has increased the potential gains from tax harmonization, provided corporate tax …This study evaluates the economic effects of corporate tax coordination in the enlarged European Union (EU) using a … rates and tax bases are harmonized at their unweighted averages. (ii) All scenarios for coordination leave some EU Member …