Corporate tax in Europe: Towards convergence?

C-Tier
Journal: Economics Letters
Year: 2015
Volume: 134
Issue: C
Pages: 9-12

Authors (3)

Regis, Paulo José (University of Southampton) Cuestas, Juan Carlos (not in RePEc) Chen, Yang (not in RePEc)

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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.

Technical Details

RePEc Handle
repec:eee:ecolet:v:134:y:2015:i:c:p:9-12
Journal Field
General
Author Count
3
Added to Database
2026-01-25