Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis
This 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.
|Date of creation:||Dec 2004|
|Date of revision:||Dec 2004|
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