2008RePEc: Research Papers in EconomicsRequires access

How Corporate Tax Competition Reduces Personal Tax Revenue

Ruud de Mooij, Gaëtan Nicodème

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Abstract

Steuerwettbewerb, Steueraufkommen, Tax competition, Tax revenues

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Steuerwettbewerb, Steueraufkommen, Tax competition, Tax revenues

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OpenAlex reports 5 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Steuerwettbewerb, Steueraufkommen, Tax competition, Tax revenues

Key concepts: Tax competition, Indirect tax, Corporate tax, Tax reform, Tax avoidance, Ad valorem tax, Value-added tax, Direct tax

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