07-030/3 - Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

• Authors
  Ruud A. de Mooij, Erasmus Universiteit Rotterdam; Gaetan Nicodeme, European Commission, and Solvay Business School (ULB)
• Publication date
  March 22, 2007

• Keywords
  Corporate tax; Personal tax; Entrepreneurship; Incorporation; Income shifting
• JEL
  H25; L26