Modelling corporation tax revenue/
John Creedy & Norman Gemmell.
- Cheltenham: Edward Elgar, 2010.
- 267 p.
The revenue elasticity -- Tax loss asymmetries -- Taxes and income shifting -- The distribution of profits -- Modelling deductions -- Revenue elasticity simulations -- Tax response simulations -- Tax loss deductions when future tax rates vary -- Calculating net profits : single firms -- Empirical analysis of mobility -- Two-firms and asymmetric taxation.