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An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators

Author

Listed:
  • Claudius Schmidt-Faber

    (European Commission)

Abstract

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.

Suggested Citation

  • Claudius Schmidt-Faber, 2004. "An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators," Taxation Papers 5, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
  • Handle: RePEc:tax:taxpap:0005
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxrate_labour.pdf
    File Function: final version, 2004
    Download Restriction: no

    References listed on IDEAS

    as
    1. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    2. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
    3. European Commission, 2003. "Taxation trends in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Weixian Cai & John Whalley, 2014. "Effective VAT Rates and Administrative Discretion in China," CESifo Working Paper Series 4746, CESifo Group Munich.
    2. Spengel, Christoph & Heckemeyer, Jost Henrich & Bräutigam, Rainer & Nicolay, Katharina & Klar, Oliver & Stutzenberger, Kathrin, 2016. "The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, volume 65, number 148156.
    3. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

    European Union; Implicit tax rates; Backward-looking tax indicators; International comparative analysis; Corporate Taxation;

    JEL classification:

    • C82 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Macroeconomic Data; Data Access
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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