WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION?

被引：65
作者：
Devereux, Michael P. [1 ]
Loretz, Simon [2 ,3 ]
机构：
[1] Univ Oxford, Oxford Univ Ctr BusinessTaxat, Said Business Sch, Oxford, England
[2] Univ Oxford, Oxford Univ Ctr Business Taxat, Oxford, England
[3] Univ Bayreuth, Bayreuth, Germany
来源：
NATIONAL TAX JOURNAL | 2013年 / 66卷 / 03期
关键词：
lax competition; corporate taxation;
D O I：
10.17310/ntj.2013.3.08
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
We review the empirical literature on competition in source-based taxes on corporate income. Drawing an analogy to the competition models for the goods market indicates how evidence for the existence of tax competition can be provided, and highlights that tax competition can take many forms. With this in mind we classify the empirical literature, and highlight the importance of the measurement of tax rates and openness. Using measures based on the statutory tax system, there is evidence for tax competition mostly in the European Union. In contrast to the view of Gordon (1992) small countries appear to be the leader of the tax competition game.
引用
收藏
页码：745 / 773
页数：29
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