Resource Center

Advanced Search
Technical Papers
Working Papers
Research Memoranda
GTAP-L Mailing List
GTAP FAQs
CGE Books/Articles
Important References
Submit New Resource

GTAP Resources: Resource Display

GTAP Resource #4918

"CORPORATE INCOME TAX REFORM IN THE EU"
by Álvarez-Martínez, María Teresa, Salvador Barrios, Maria Gesualdo, Dimitrios Pontikakis and Jonathan Pycroft


Abstract
Using CORTAX, a computable general equilibrium (CGE) model designed to assess the economic impact of corporate taxation, we examine the possible economic impacts of uncoordinated and coordinated changes in national corporate tax rates among a group of economies (the EU) that are tightly associated through international trade and investment. The aim is to contribute to the ongoing debate about the desirability, modality and likely impact of alternative policy solutions to the challenges posed by tax competition and aggressive tax planning. Corporate income tax rates can generate substantial responses within the implementing country as well as beyond its own borders. Harmonisation of CIT rates would likely involve winners and losers, and as such, may be best pursued gradually and as part of a broader package of corporate tax reform.


Resource Details (Export Citation) GTAP Keywords
Category: 2016 Conference Paper
Status: Published
By/In: Presented at the 19th Annual Conference on Global Economic Analysis, Washington DC, USA
Date: 2016
Version:
Created: Gesualdo, M. (4/11/2016)
Updated: Pycroft, J. (6/11/2018)
Visits: 1,583
- Economic growth
- Foreign direct investment
- European Union


Attachments
If you have trouble accessing any of the attachments below due to disability, please contact the authors listed above.


Public Access
  File format Corporate Income Tax Reform in the EU  (1.0 MB)   Replicated: 0 time(s)


Restricted Access
No documents have been attached.


Special Instructions
No instructions have been specified.


Comments (0 posted)
You must log in before entering comments.

No comments have been posted.