Tax competition and profit shifting on the relationship between personal and corporate tax rates

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present pap...

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Veröffentlicht in:Ifo-Institut für Wirtschaftsforschung IFO-Studien
1. Verfasser: Fuest, Clemens (VerfasserIn)
Weitere Verfasser: Weichenrieder, Alfons J. (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2002
Schlagworte:
Einkommensteuer > Kapitalertragsteuer > Steuervermeidung > Unternehmensbesteuerung > Körperschaftsteuer > Steuerwettbewerb > Theorie > Welt > Aufsatz in Zeitschrift
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