Coverart for item
The Resource The effect of inflation and interest rates on forward-looking effective tax rates

The effect of inflation and interest rates on forward-looking effective tax rates

Label
The effect of inflation and interest rates on forward-looking effective tax rates
Title
The effect of inflation and interest rates on forward-looking effective tax rates
Creator
Subject
Language
  • eng
  • eng
Summary
This study explores the effects of the assumed interest and inflation rate on the cost of capital and the EATR at corporate level for domestic investments. For this, two approaches are chosen: 1) Changing the common values for the real interest and inflation rate used in the computations for all member states equally, and 2) Using country-specific real interest and inflation rates according to the economic conditions in the member states in 2015. The broad range of figures produced in this study illustrates and indicates the levels of effective tax burdens in different countries for a series of relevant situations. The analysis suggests that the base case gives a reasonable indication of the member states' effective tax levels and member states' relative position in cross-country comparisons
http://library.link/vocab/creatorName
  • Spengel, C
  • Heckemeyer, J.H
  • Streif, F
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Centre for European Economic Research (ZEW) GmbH
Series statement
Taxation papers: working paper
Series volume
63/2016
http://library.link/vocab/subjectName
  • interest
  • inflation
  • effective tax rate
Label
The effect of inflation and interest rates on forward-looking effective tax rates
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/documents/EU/The_effect_of_inflation_and_interest_rates_on_forward-looking_effective_tax_rates.zip
Instantiates
Publication
Note
On-demand economic analysis under framework contract taxud/2013/cc/120 framework contract for the provision of effective tax rates in the context of an enlarged European Union and related supporting services
Extent
34 p.
Isbn
9789279607516
Isbn Type
(PDF)
Issn
  • ISSN 1725-7565 (PDF)
  • ISSN 1725-7557 (printed)
Note
20161014
Label
The effect of inflation and interest rates on forward-looking effective tax rates
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/documents/EU/The_effect_of_inflation_and_interest_rates_on_forward-looking_effective_tax_rates.zip
Publication
Note
On-demand economic analysis under framework contract taxud/2013/cc/120 framework contract for the provision of effective tax rates in the context of an enlarged European Union and related supporting services
Extent
34 p.
Isbn
9789279607516
Isbn Type
(PDF)
Issn
  • ISSN 1725-7565 (PDF)
  • ISSN 1725-7557 (printed)
Note
20161014

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      52.3736660 4.9336932
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