The Resource The development of corporate tax systems in the European Union from 1998 to 2017 : qualitative and quantitative analysis

The development of corporate tax systems in the European Union from 1998 to 2017 : qualitative and quantitative analysis

Label
The development of corporate tax systems in the European Union from 1998 to 2017 : qualitative and quantitative analysis
Title
The development of corporate tax systems in the European Union from 1998 to 2017 : qualitative and quantitative analysis
Creator
Subject
Language
  • eng
  • eng
Summary
This study provides a detailed qualitative and quantitative analysis of corporate tax systems in the EU between 1998 and 2017. Section 2 analyses the developments in corporate income tax bases and rates among EU Member States against the background of tax rate cut cum tax base broadening policies. Section 3 extends the analysis to the taxation of dividends at shareholder level to identify possible alternative means to compensate for reductions of the corporate income tax rate (qualitative analysis). To gain deeper insights on how the identified trends in corporate tax policy affect corporations situated in different Member States, the authors quantify the development of effective corporate tax burdens based on the European Tax Analyzer methodology in section 4 (quantitative analysis)
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 6/7 ; p. 536-562
http://library.link/vocab/creatorName
  • Bräutigam, R
  • Spengel, C
  • Stutzenberger, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax system
  • tax rate
  • depreciation
  • loss relief
  • interest deduction
  • shareholder
  • tax burden
Label
The development of corporate tax systems in the European Union from 1998 to 2017 : qualitative and quantitative analysis
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/INTERTAX/6-7_536-562.pdf
Publication
Note
20190524

Library Locations

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      52.3736660 4.9336932
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