Crabbé, Karen - In: FinanzArchiv: Public Finance Analysis 69 (2013) 3, pp. 317-337
Tax competition within the EU is fiercer than in the rest of the OECD, with EU tax rates falling rapidly. This paper analyzes whether countries in the enlarged EU respond differently to EU15 countries´ corporate tax rates and to new members´ corporate tax rates. The average corporate tax rate...