The Resource Corporate effective tax rates in an enlarged European Union

Corporate effective tax rates in an enlarged European Union

Label
Corporate effective tax rates in an enlarged European Union
Title
Corporate effective tax rates in an enlarged European Union
Creator
Subject
Language
eng
Summary
This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession
http://library.link/vocab/creatorName
  • Elschner, C
  • Vanborren, W
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : Working paper
Series volume
no. 14/2009
http://library.link/vocab/subjectName
  • effective tax rate
  • tax burden
  • corporate income tax
Label
Corporate effective tax rates in an enlarged European Union
Publication
Extent
28 p.
Issn
1725-7557

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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