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Recoge: 1. Introduction - 2. The corporate tax rate-revenue paradox - 3. Corporate taxation and income shifting - 4. Data - 5. Empirical analysis - 6. Conclusio

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to

This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriche

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E