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An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators

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Author Info

  • Claudius Schmidt-Faber

    (European Commission)

Abstract

This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank for the Accounts of Companies Harmonised) of the European Commission and the all-in top statutory corporate tax rate.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/implicit_tax_rate_non_financial_corporations.pdf
File Function: final version, 2004
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Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 5.

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Length: 52 pages
Date of creation: Dec 2004
Date of revision: Dec 2004
Handle: RePEc:tax:taxpap:0005

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Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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Related research

Keywords: European Union; Implicit tax rates; Backward-looking tax indicators; International comparative analysis; Corporate Taxation;

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  1. 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.
  2. European Commission, 2003. "Taxation trends in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
  3. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
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