{"id":50903,"date":"2023-12-01T17:31:14","date_gmt":"2023-12-01T16:31:14","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/what-do-we-know-about-corporate-tax-competition\/"},"modified":"2024-08-08T12:42:07","modified_gmt":"2024-08-08T10:42:07","slug":"what-do-we-know-about-corporate-tax-competition","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/50903\/","title":{"rendered":"What Do We Know About Corporate Tax Competition?"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-50903","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"We review the empirical literature on competition in source-based taxes on corporate income. Drawing an analogy to the competition models for the goods market indicates how evidence for the existence of tax competition can be provided, and highlights that tax competition can take many forms. With this in mind we classify the empirical literature, and highlight the importance of the measurement of tax rates and openness. Using measures based on the statutory tax system, there is evidence for tax competition mostly in the European Union. In contrast to the view of Gordon (1992) small countries appear to be the leader of the tax competition game.","onlinedate":"2013-01-01 01:00:00","lang":"English","publication_series":"","publication_date":"20130101","publication_date_year":"2013","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Corporate taxation\",\"Tax competition\"]","jelcodes":"[\"H25\",\"H21\"]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/econpapers.repec.org\/article\/aeaaejpol\/v_3a6_3ay_3a2014_3ai_3a2_3ap_3a19-53.htm","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"66","monthly_report_pages":"745-774","monthly_report_pages_sort":"745","issue":"3","journal":"National Tax Journal","publisher":"","invisible":false,"external":true,"embargo_date":null,"types":[83083],"research_groups":[3500],"collaboration":"","persons":[11967,3859],"persons_data":"[{\"personId\":11967,\"personName\":\"Michael P. Devereux\",\"organisationNames\":[]},{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What Do We Know About Corporate Tax Competition? - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/50903\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Do We Know About Corporate Tax Competition?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/50903\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-08T10:42:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/50903\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/50903\\\/\",\"name\":\"What Do We Know About Corporate Tax Competition? 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