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GTAP Resource #4918

by Álvarez-Martínez, María Teresa, Salvador Barrios, Maria Gesualdo, Dimitrios Pontikakis and Jonathan Pycroft

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
Created: Gesualdo, M. (4/11/2016)
Updated: Pycroft, J. (6/11/2018)
Visits: 1,583
- Economic growth
- Foreign direct investment
- European Union

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