Sector and size effects on effective corporate taxation
AbstractThe current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions. However, various elements of corporate tax rules may discriminate against companies registered in the same country but having different sizes or operating in different sectors. Using the micro backward-looking approach to compute effective tax rates for eleven European countries, the US, and Japan, this paper shows that there could be some concerns regarding domestic tax discrimination since some sectors and sizes enjoy significantly more favorable tax burdens.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 15781.
Date of creation: Aug 2002
Date of revision:
Taxation; corporate taxation; effective taxation;
Other versions of this item:
- Ga�tan Nicod�me, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 175, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
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