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The Resource Effective tax burden in Europe : current situation, past developments and simulations of reforms

Effective tax burden in Europe : current situation, past developments and simulations of reforms

Label
Effective tax burden in Europe : current situation, past developments and simulations of reforms
Title
Effective tax burden in Europe : current situation, past developments and simulations of reforms
Creator
Subject
Language
eng
Summary
Estimates of effective average tax rates (EATR) in five EU member States plus the USA. The main aim of this publication is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: comparison of the EATR for a base case; effects of alternative assumptions on the economic data; comparative effects of the German tax reform from 1 January 2001; consequences of the most important tax reforms since 1995; effects of hypothetical tax reforms; comparison with results obtained from other studies
http://library.link/vocab/creatorName
  • Jacobs, O.H
  • Spengel, C
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
ZEW economic studies
Series volume
Vol. 15
http://library.link/vocab/subjectName
  • tax burden
  • tax reform
  • tax competition
  • corporate income tax
Label
Effective tax burden in Europe : current situation, past developments and simulations of reforms
Instantiates
Publication
Extent
ix, 131 p.
Isbn
9783790814705
Label
Effective tax burden in Europe : current situation, past developments and simulations of reforms
Publication
Extent
ix, 131 p.
Isbn
9783790814705

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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