Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5058411 | Economics Letters | 2015 | 4 Pages |
Abstract
â¢We analyse convergence in corporate tax rates in a group of European countries.â¢We apply the Phillips and Sul (2007, 2009) methodology.â¢We find evidence of four clear convergence clubs.
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.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Paulo José Regis, Juan Carlos Cuestas, Yang Chen,