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This paper analyzes the impact of corporate taxes on structural unemployment, using an applied general equilibrium model for the European Union. We find that th
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The papers in this volume analyse the role of European tax and benefit systems in incentives to create and take up jobs. The first section provides an overview
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
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Recoge: 1. Introduction - 2. The corporate tax rate-revenue paradox - 3. Corporate taxation and income shifting - 4. Data - 5. Empirical analysis - 6. Conclusio