The Resource Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries

Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries

Label
Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries
Title
Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries
Creator
Subject
Language
  • eng
  • eng
Summary
This paper presents the new OECD Model for the calculation of forward-looking effective tax rates and provides first empirical results based on an OECD survey, conducted in 2016, collecting comparable cross-country information on corporate tax provisions from 36 OECD and Selected Partner Economies. The empirical results discussed in this paper highlight that an accurate assessment of investment incentives across countries needs to build on a consistent methodological framework capable of covering not only corporate statutory tax rates but also many different rules that affect the tax base such as fiscal depreciation and other deductions or allowances. The OECD corporate effective tax rate Model described in this paper provides such a framework; it builds on the theoretical Model developed by Devereux and Griffith (1999, 2003) and currently covers 10 asset categories and 36 different corporate tax systems. Empirical results are based on two different macroeconomic scenarios, showing that effective average and marginal tax rates vary widely across asset categories, countries and sources of finance. In addition to the cross-country comparative analysis presented below, the OECD Model also enables researchers to conduct further cross-country and within-country analyses of the incentive effects of corporate and personal income taxation. The appendix describes in detail how the OECD Model can be used for policy analysis. It includes several examples and illustrates how country-specific policy evaluations can be conducted
http://library.link/vocab/creatorName
Hanappi, T
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Taxation Working Papers
Series volume
no. 38
http://library.link/vocab/subjectName
  • OECD
  • effective tax rate
  • corporate income tax
  • individual income tax
  • investment incentive
  • depreciation
  • immovable property tax
  • interest deduction
  • inventory valuation methods
Label
Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/OECD/Corporate_effective_tax_rates.pdf
Publication
Extent
64 p.
Note
20180803

Library Locations

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      52.3736660 4.9336932
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