Devereux, Michael; Bettendorf, Leon; van der Horst, Albert - 2009
This report adopts an applied general equilibrium model for the EU27 to study the economic implications of a common … fact, in a world without tax havens and location choice such reform would harm welfare in the EU. However, if tax havens … and location choices between the US, Japan and the EU are taken into account, base broadening cum rate reduction will …