Corporate effective tax rates in an enlarged European Union


Elschner, Christina ; Vanborren, Werner



URL: https://ec.europa.eu/taxation_customs/sites/taxati...
Additional URL: https://ideas.repec.org/p/tax/taxpap/0014.html
Document Type: Working paper
Year of publication: 2009
The title of a journal, publication series: Taxation Papers / European Commission
Volume: 14/2009
Place of publication: Luxembourg
Publishing house: Office for Official Publ. of the Europ. Communities
ISSN: 1725-7557 , 1725-7565
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 330 Economics
Abstract: 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.




Dieser Eintrag ist Teil der Universitätsbibliographie.




Metadata export


Citation


+ Search Authors in

+ Page Views

Hits per month over past year

Detailed information



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item