English, Article, Journal or magazine article edition: The corporate income tax rate-revenue paradox: Evidence in the EU Joanna Piotrowska; Werner Vanborren

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Bookmark: http://trove.nla.gov.au/version/11568
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The corporate income tax rate-revenue paradox: Evidence in the EU
Author
  • Joanna Piotrowska
  • Werner Vanborren
Physical Description
  • preprint
Notes
  • In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and in total business income relative to GDP. We present an overview of the findings from previous literature, apply the methodology developed by S?rensen to decompose the most complete data available on the European level and make use of information collected from parallel studies on the effective tax burden and corporatization. The results suggest that corporatization is the driving factor for the trend observed in corporate tax revenues.
  • corporate taxation, tax revenues, incorporation, corporatization
  • RePEc:tax:taxpap:0012
Language
  • English
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