Corporate tax policy and incorporation in the EU

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Corporate tax elasticities: a reader's guide to empirical findings (2008, background): “Earlier studies reviewed in e.g. De Mooij and Nicodeme (2008), find that the effects of taxation are small, suggesting that non-tax factors are more important in determining legal form.”
Competition for firms in an oligopolistic industry: The impact of economic integration (2010, background): “Recent empirical evidence shows that this effect may be substantial, raising corporate tax receipts at the expense of personal income tax revenue (see de Mooij and Nicodème, 2008). Nevertheless, the evidence on corporate tax collections underscores the point that profit taxation is not losing its im”