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Corporate tax in Europe: towards convergence?

Corporate tax in Europe: towards convergence?
Corporate tax in Europe: towards convergence?

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.

Convergence clubs, Europe, Tax policy
0165-1765
9-12
Regis, Paulo José
d696452e-72ef-48bc-9409-80996e297ca7
Cuestas, Juan Carlos
e21c853f-d345-45d1-9a3c-40ef510a1e5f
Chen, Yang
385f7643-6b3b-4b30-a57e-8c222afabaf3
Regis, Paulo José
d696452e-72ef-48bc-9409-80996e297ca7
Cuestas, Juan Carlos
e21c853f-d345-45d1-9a3c-40ef510a1e5f
Chen, Yang
385f7643-6b3b-4b30-a57e-8c222afabaf3

Regis, Paulo José, Cuestas, Juan Carlos and Chen, Yang (2015) Corporate tax in Europe: towards convergence? Economics Letters, 134, 9-12. (doi:10.1016/j.econlet.2015.05.030).

Record type: Article

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.

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More information

e-pub ahead of print date: 29 May 2015
Published date: 1 September 2015
Keywords: Convergence clubs, Europe, Tax policy

Identifiers

Local EPrints ID: 434270
URI: http://eprints.soton.ac.uk/id/eprint/434270
ISSN: 0165-1765
PURE UUID: 6b98cdde-aa9d-4973-a742-e924d4d10689
ORCID for Paulo José Regis: ORCID iD orcid.org/0000-0002-3256-464X

Catalogue record

Date deposited: 18 Sep 2019 16:30
Last modified: 28 Apr 2022 02:27

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Contributors

Author: Juan Carlos Cuestas
Author: Yang Chen

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