The University of Southampton
University of Southampton Institutional Repository

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.

This record has no associated files available for download.

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: 18 Mar 2024 03:52

Export record

Altmetrics

Contributors

Author: Juan Carlos Cuestas
Author: Yang Chen

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×