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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- repec:esr:chaptr:jacb200759 is not listed on IDEAS
- Koenig, Pamina & MacGarvie, Megan, 2011. "Regulatory policy and the location of bio-pharmaceutical foreign direct investment in Europe," Journal of Health Economics, Elsevier, vol. 30(5), pages 950-965.
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