TY - BOOK AU - Creedy, John & Gemmell Norman TI - Modelling corporation tax revenue SN - 9781848447653 U1 - 336.2 PY - 2010/// CY - Cheltenham PB - Edward Elgar KW - Corporations -- Taxation -- Econometric models KW - Tax revenue estimating -- Econometric models N1 - 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 ER -