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Sector and size effects on effective corporate taxation

  • Nicodeme, Gaetan

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.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 15781.

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Date of creation: Aug 2002
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Handle: RePEc:pra:mprapa:15781
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  10. John Whalley, 2001. "Puzzles Over International Taxation of Cross Border Flows of Capital Income," NBER Working Papers 8662, National Bureau of Economic Research, Inc.
  11. 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.
  12. Chiara Bronchi, 2001. "Options for Reforming The Tax System in Greece," OECD Economics Department Working Papers 291, OECD Publishing.
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