The development of corporate tax structures in the European Union from 1998 to 2015 : qualitative and quantitative analysis


Bräutigam, Rainer ; Spengel, Christoph ; Stutzenberger, Kathrin


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URL: https://ub-madoc.bib.uni-mannheim.de/43563
URN: urn:nbn:de:bsz:180-madoc-435634
Document Type: Working paper
Year of publication: 2017
The title of a journal, publication series: ZEW Discussion Papers
Volume: 17-034
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H20 , H25 , K34,
Keywords (English): Tax policy , corporate taxation , European Union
Abstract: Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the development of European tax structures based on a unique and comprehensive dataset for the EU-25 Member States between 1998 and 2015. Especially among the EU-15 Member States, we still find evidence for the often-cited trend of tax rate cut cum tax base broadening. In this context, we identify interest deduction limitation rules and loss provisions as main drivers of tax base broadening. Furthermore, the quantitative analysis of effective tax burden scenarios shows that Member States seem to additionally rely on an increased taxation of dividends to balance possible revenue losses associated with reduced corporate income tax rates.

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Bräutigam, Rainer ; Spengel, Christoph ; Stutzenberger, Kathrin (2017) The development of corporate tax structures in the European Union from 1998 to 2015 : qualitative and quantitative analysis. Open Access ZEW Discussion Papers Mannheim 17-034 [Working paper]
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