Corporate Tax Consolidation and Enhanced Cooperation in the European Union

Bettendorf, Leon, Albert van der Horst, Ruud de Mooij and Hendrik Vrijburg Fiscal Studies 31.4, 453–479. [2009] Abstract We assess the economic impact of introducing consolidation with formula apportionment in the European Union and consider alternative enhanced cooperation agreements. We find that the consolidation is likely to yield a small aggregate welfare gain in Europe.Continue reading “Corporate Tax Consolidation and Enhanced Cooperation in the European Union”

Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis

Leon Bettendorf, Albert van der Horst and Ruud A. de Mooij The World Economy,1319-47. [2007] Abstract This paper analyses the impact of corporate taxes on structural unemployment, using an applied general equilibrium model for the European Union. We find that the unemployment and welfare effects of corporate taxes differ considerably among European countries. The magnitudeContinue reading “Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis”