The Resource Corporate tax burden in the European Union

Corporate tax burden in the European Union

Label
Corporate tax burden in the European Union
Title
Corporate tax burden in the European Union
Creator
Subject
Language
eng
Summary
This paper analyses the tax burden exerted by corporate income tax on European Union companies using the effective tax rate as a tool for analysis. For this purpose, a sample of listed companies in the EU was extracted from the Datastream/Worldscope database for the period 1995-2005. This analysis allowed the authors to determine the tax burden experienced by companies. The results have showed significant differences between the different EU countries as well as between statutory tax rates and effective tax rates. Likewise it has been proved that general reductions in statutory tax rate do not have the expected effect on the tax burden. These results are especially relevant in the present environment, which is characterized by the discussion regarding harmonizing measures for corporate income tax, which will limit its impact on business decisions regarding locating within the EU
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2011),
http://library.link/vocab/creatorName
  • Álvarez García, S
  • Fernández Rodríguez, E
  • Martínez Arias, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • effective tax rate
  • tax burden
  • tax rate
  • harmonization of tax
Label
Corporate tax burden in the European Union
Instantiates
Publication
Label
Corporate tax burden in the European Union
Publication

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