The economic consequences of corporate tax rates reductions in the EU: Evidence using a computable general equilibrium model

Author:

Álvarez-Martínez María Teresa12ORCID,Barrios Salvador1,d'Andria Diego1,Gesualdo Maria1,Pontikakis Dimitrios1,Pycroft Jonathan1

Affiliation:

1. Fiscal Policy Analysis Unit; European Commission; Joint Research Centre; Seville Spain

2. Department of Economics; Universidad Loyola Andalucia; Seville Spain

Publisher

Wiley

Subject

Political Science and International Relations,Economics and Econometrics,Finance,Accounting

Reference34 articles.

1. Taxation and the international mobility of inventors;Akcigit;American Economic Review,2016

2. Álvarez-Martínez , M. T. Barrios , S. Bettendorf , L. d'Andria , D. Gesualdo , M. Loretz , S. Pycroft , J. 2016 A new calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms https://ec.europa.eu/jrc/sites/jrcsh/files/jrc104930.pdf

3. Álvarez-Martínez , M. T. Barrios , S. d'Andria , D. Gesualdo , M. Pontikakis , D. Pycroft , J. 2016 Modelling corporate tax reforms in the EU: New simulations with the CORTAX model https://ec.europa.eu/jrc/sites/jrcsh/files/jrc104678.pdf

4. Coagglomeration and spillovers;Barrios;Regional Science and Urban Economics,2006

5. Corporate tax harmonization in the EU;Bettendorf;Economic Policy,2010

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