An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators
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.
|Date of creation:||Dec 2004|
|Date of revision:||Dec 2004|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
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NBER Working Papers
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"Sector and size effects on effective corporate taxation,"
15781, University Library of Munich, Germany.
- Ga�tan Nicod�me, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 175, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- European Commission, 2003. "Taxation trends in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
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