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Martin Ruf and Dirk Schindler

the Individual and Corporate Tax Systems: Taxing Business Income Once. US Government Printing Oflce, Washington. Wamser G., 2014. The Impact of Thin-Capitalization Rules on External Debt Usage - A Propensity Score Matching Approach. Oxford Bulletin of Economics and Statistics 76, 764-781. Weichenrieder A.J. and Windischbauer H., 2008. Thin-Capitalization Rules and Company Responses: Experience from German Legislation. CESifo Working Paper Nr. 2456, Munich.

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Seppo Kari

.S. Government Printing Oflce, Washington. Voget J. (2011), Relocation of headquarters and international taxation. Journal of Public Economics 95, 1067-1081. Wamser G. (2013), The Impact of Thin-Capitalization Rules on External Debt Usage - a Propensity Score Matching Approach. Oxford Bulletin of Economics & Statistics 76, 764-781. Zuckman G. (2013), The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or Net Creditors. The Quarterly Journal of Economics 128, 1321-1364.

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Ruud De Mooij, Shafik Hebous and Milena Hrdinkova

without offsetting measures would result in revenue loss. The High Council of Finance (2016) has considered the opportunities for a CIT rate cut in Belgium to either 25 or 20 percent. With a CIT revenue productivity of 0.1 percent of GDP and without the compensating measures, this would imply a static revenue loss of 0.9 and 1.4 percent of GDP, respectively. The revenue loss might be smaller, however, if dynamic scoring effects are considered, that is, the broadening of the tax base due to endogenous responses to the lower rate. Such effects— which may occur primarily