Corporate tax in Europe: Towards convergence?

Paulo José Regis; Juan Carlos Cuestas; Yang Chen

doi:10.1016/j.econlet.2015.05.030

Corporate tax in Europe: Towards convergence?

Paulo José Regis
, Juan Carlos Cuestas^*
, Yang Chen

^*Corresponding author for this work

University of Sheffield

Research output: Contribution to journal › Article › peer-review

25 Citations (Scopus)

Abstract

In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.

Original language	English
Pages (from-to)	9-12
Number of pages	4
Journal	Economics Letters
Volume	134
DOIs	https://doi.org/10.1016/j.econlet.2015.05.030
Publication status	Published - 1 Sept 2015

Keywords

Convergence clubs
Europe
Tax policy

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10.1016/j.econlet.2015.05.030

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title = "Corporate tax in Europe: Towards convergence?",

abstract = "In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.",

keywords = "Convergence clubs, Europe, Tax policy",

author = "Regis, \{Paulo Jos{\'e}\} and Cuestas, \{Juan Carlos\} and Yang Chen",

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year = "2015",

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doi = "10.1016/j.econlet.2015.05.030",

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T1 - Corporate tax in Europe

T2 - Towards convergence?

AU - Regis, Paulo José

AU - Cuestas, Juan Carlos

AU - Chen, Yang

PY - 2015/9/1

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N2 - In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.

AB - In this paper, we analyse whether there has been any convergence in statutory corporate tax rates within a pool of European countries. We find that there has been some degree of convergence; specifically we find four main convergence clubs.

KW - Convergence clubs

KW - Europe

KW - Tax policy

UR - https://www.scopus.com/pages/publications/84934892603

U2 - 10.1016/j.econlet.2015.05.030

DO - 10.1016/j.econlet.2015.05.030

M3 - Article

AN - SCOPUS:84934892603

SN - 0165-1765

VL - 134

SP - 9

EP - 12

JO - Economics Letters

JF - Economics Letters

ER -

Corporate tax in Europe: Towards convergence?

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Keywords

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