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Corporate effective tax rates in an enlarged European Union
Elschner, Christina
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Vanborren, Werner
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URL:
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https://ec.europa.eu/taxation_customs/sites/taxati...
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Weitere URL:
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https://ideas.repec.org/p/tax/taxpap/0014.html
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Dokumenttyp:
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Arbeitspapier
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Erscheinungsjahr:
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2009
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Titel einer Zeitschrift oder einer Reihe:
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Taxation Papers / European Commission
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Band/Volume:
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14/2009
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Ort der Veröffentlichung:
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Luxembourg
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Verlag:
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Office for Official Publ. of the Europ. Communities
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ISSN:
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1725-7557 , 1725-7565
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Sprache der Veröffentlichung:
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Englisch
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Einrichtung:
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Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
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Fachgebiet:
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330 Wirtschaft
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Abstract:
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This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession.
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
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