Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
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- Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series 1883, CESifo.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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More about this item
Keywords
Corporate tax; Personal tax; Entrepreneurship; Incorporation; Income shifting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BEC-2007-04-14 (Business Economics)
- NEP-PUB-2007-04-14 (Public Finance)
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