Essays about: "Johanna Killander"

Found 1 essay containing the words Johanna Killander.

  1. 1. What Can EU Learn from Canada in Corporate Income Taxation?

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Johanna Killander; [2012-04-25]
    Keywords : ;

    Abstract : This paper studies the race to the bottom in corporate income tax rates that has been argued to happen in federal or semi-federal structures and in particular in Canada and the EU, where the highest corporate tax rates have fallen from about 55 percent to approximately 35 percent since the mid 1980’s. Harmonizing tax rates across all the polities forming a common market space is often promoted as a way to avoid this “race to the bottom in taxes” and prevent a possible under provision of public goods. READ MORE