Business, Management and Accounting
4 years ago

European Union on the Brink of Corporate Tax Coordination Revolution

MPRA Paper
Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?
Gaëtan Nicodème

Paper Summary

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The paper looks at corporate tax coordination in Europe. Despite lower tax rates, tax revenues from companies remain steady, showing no race-to-the-bottom. Economic theories and EU policies have limited action on tax competition. However, coordinating taxes could bring benefits. The European Commission is collaborating with Member States to create a common tax base for European companies.