The effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results and Policy Implications

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The effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results and Policy Implications

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Silvia Giannini ()
Carola Maggiulli

Abstract

This paper, prepared for the Conference "Corporate Capital Income Taxation in the European Union", Mons, 7-8th December 2001, is a contribution to the study of methodological aspects of company taxation in the EU. The ECOFIN Council in December 1998 asked the Commission to carry out an analytical and comprehensive study on company taxation in the EU, in order to illuminate existing differences in effective corporate taxation in the Community in view of their "effects on the location of economic activity and investments". This paper describes the methodology chosen by the Commission services, following the advice of a panel of academic experts, in order to compute the corporate effective tax rates to comply with the mandate of the ECOFIN Council. It describes also the pros and cons of the applied methodology and the way in which the methodological limitations have been managed, Finally, it discusses the usefulness of these indicators for the policy-makers and suggests the principal policy implications of the quantitative results presented in the Commission services study.

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Paper provided by Universita di Modena e Reggio Emilia, Dipartimento di Economia Politica in its series Center for the Analysis of Public Policies (CAPP) with number 0010.

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Length: pages 21
Date of creation: Dec 2000
Date of revision:
Handle: RePEc:mod:cappmo:0010

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Find related papers by JEL classification:
D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
I32 - Health, Education, and Welfare - - Welfare and Poverty - - - Measurement and Analysis of Poverty

This paper has been announced in the following NEP Reports:

NEP-ALL-2002-03-14 (All new papers)

References listed on IDEAS
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Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies. [Downloadable!]
Other versions:
- Michael P. Devereux & Rachel Griffith, 1998. "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001) 98/08, Department of Economics, Keele University.
Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June. [Downloadable!] (restricted)
Other versions:
- Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers W96/14, Institute for Fiscal Studies.
Hines, James R, Jr, 1996. "Altered States: Taxes and the Location of Foreign Direct Investment in America," American Economic Review, American Economic Association, vol. 86(5), pages 1076-94, December. [Downloadable!] (restricted)
Other versions:
- James R. Hines Jr., 1997. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

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