Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis
AbstractThis paper presents evidence on the effective levels of company taxation in the new member states. The focus is on a quantitative analysis of taxation of international mobile capital. In particular, it reveals the impact of taxation on the relative attractiveness of the acceding countries in isolation from other economic factors. The study relies on the measure of the effective average tax rate (EATR) derived from a forward-looking approach developed by Devereux and Griffith and recently applied by the European Commission.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 7.
Length: 55 pages
Date of creation: Dec 2004
Date of revision: Dec 2004
European Union; Corporate Taxation; European Enlargement; Effective Tax Burden; Location Decision;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
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- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2001. "Foreign Direct Investment and Company Taxation in Europe," Economics Working Papers 004, European Network of Economic Policy Research Institutes.
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"Evaluating Tax Policy for Location Decisions,"
CEPR Discussion Papers
3247, C.E.P.R. Discussion Papers.
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- Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
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"Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis,"
Tinbergen Institute Discussion Papers
07-056/2, Tinbergen Institute.
- Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij, 2009. "Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis," The World Economy, Wiley Blackwell, vol. 32(9), pages 1319-1347, 09.
- Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis.
- Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007.
"Will Corporate Tax Consolidation improve Efficiency in the EU ?,"
Tinbergen Institute Discussion Papers
07-076/2, Tinbergen Institute.
- Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007. "Will corporate tax consolidation improve efficiency in the EU?," CPB Document 141, CPB Netherlands Bureau for Economic Policy Analysis.
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