Crabbé, Karen; Vandenbussche, Hylke - Center for Operations Research and Econometrics … - 2008
Tax competition within the EU is fiercer than in the rest of the OECD with tax rates fallingrapidly. This paper analyzes tax responses of EU-15 countries to corporate tax changes in theEU-10 new member states as a function of their proximity to these new member states. Theaverage corporate tax...