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Comment sont fixés les taux d'imposition sur les sociétés dans l'ue 27 ?

Author

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  • Aurélie Cassette
  • Sonia Paty

Abstract

In this paper, we investigate the existence of strategic interactions between the former eu 15 countries and the ceecs countries regarding corporate taxes. We thus estimate an empirical model of strategic interactions among 27 European countries over the period 1995-2007 by using gmm. We first confirm the existence of tax interdependence inside Western Europe. However, our results indicate that strategic interactions among Eastern European countries are rather sparse. Finally, we also show that there are some tax interactions between these two regions of Europe, especially with respect to geographical distance. Classification JEL : H2, H3, C3

Suggested Citation

  • Aurélie Cassette & Sonia Paty, 2009. "Comment sont fixés les taux d'imposition sur les sociétés dans l'ue 27 ?," Revue économique, Presses de Sciences-Po, vol. 60(3), pages 737-748.
    • Handle: RePEc:cai:recosp:reco_603_0737
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    Cited by:

    1. Damien Broussolle, 2017. "La concurrence fiscale et les projets d’harmonisation de l’Impôt sur les Sociétés dans l’Union européenne," Bulletin de l'Observatoire des politiques économiques en Europe, Observatoire des Politiques Économiques en Europe (OPEE), vol. 36(1), pages 35-42, June.

    More about this item

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • C3 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables

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