Sector and size effects on effective corporate taxation
The 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.
|Date of creation:||Aug 2002|
|Date of revision:|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
Journal of Economic Literature,
American Economic Association, vol. 36(2), pages 818-860, June.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
National Tax Journal,
National Tax Association, vol. 54(n. 4), pages 829-51, December.
- European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
- Isabelle Joumard, 2002.
"Tax systems in European Union countries,"
OECD Economic Studies,
OECD Publishing, vol. 2002(1), pages 91-151.
- Altshuler, Rosanne & Grubert, Harry, 2003.
"Repatriation taxes, repatriation strategies and multinational financial policy,"
Journal of Public Economics,
Elsevier, vol. 87(1), pages 73-107, January.
- Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
- Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
- Harry Grubert & Joel Slemrod, 1998.
"The Effect Of Taxes On Investment And Income Shifting To Puerto Rico,"
The Review of Economics and Statistics,
MIT Press, vol. 80(3), pages 365-373, August.
- Harry Grubert & Joel Slemrod, 1994. "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," NBER Working Papers 4869, National Bureau of Economic Research, Inc.
- Kinney, Michael & Lawrence, Janice, 2000. "An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership," National Tax Journal, National Tax Association, vol. 53(n. 1), pages 9-22, March.
- Mendoza, Enrique G & Razin, Assaf & Tesar, Linda, 1994. "Computing Effective Tax Rates on Factor Incomes and Consumption: An International Macroeconomic Perspective," CEPR Discussion Papers 866, C.E.P.R. Discussion Papers.
- 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.
- Chiara Bronchi & José C. Gomes-Santos, 2001. "Reforming the Tax System in Portugal," OECD Economics Department Working Papers 302, OECD Publishing.
- Julie Collins & Douglas Shackelford, 1995. "Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States," International Tax and Public Finance, Springer, vol. 2(1), pages 55-83, February.
- Mendoza, Enrique G. & Milesi-Ferretti, Gian Maria & Asea, Patrick, 1997.
"On the ineffectiveness of tax policy in altering long-run growth: Harberger's superneutrality conjecture,"
Journal of Public Economics,
Elsevier, vol. 66(1), pages 99-126, October.
- Asea, Patrick & Mendoza, Enrique G & Milesi-Ferretti, Gian Maria, 1996. "On the Ineffectiveness of Tax Policy in Altering Long- Run Growth: Harberger's Superneutrality Conjecture," CEPR Discussion Papers 1378, C.E.P.R. Discussion Papers.
- John Whalley, 2001. "Puzzles Over International Taxation of Cross Border Flows of Capital Income," NBER Working Papers 8662, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- Chiara Bronchi, 2001. "Options for Reforming The Tax System in Greece," OECD Economics Department Working Papers 291, OECD Publishing.
When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:15781. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)
If references are entirely missing, you can add them using this form.