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Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey

par Nicodème, Gaëtan
Publication Publié, 2007

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Titre:	Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
Auteur:	Nicodème, Gaëtan
Statut de publication:	Publié, 2007
series:	Working papers CEB, 07-001.RS
Sujet CREF:	Economie
Sujet JEL:	Policy Objectives; Policy Designs and Consistency; Policy Coordination
	Taxation and Subsidies: Efficiency; Optimal Taxation
	Taxation and Subsidies: Incidence
Volumes/pages:	33 p.
Mots-clés:	Corporate taxation
	Effective tax rates
	political power
	political cost.
Langue:	Anglais
Identificateurs:	RePEc:sol:wpaper:07-001