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Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis

  • Martin Finkenzeller


    (University of Mannheim and Centre for European Economic Research (ZEW))

  • Christoph Spengel


    (University of Giessen and Centre for European Economic Research (ZEW))

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    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.

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    File Function: final version, 2004
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    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 7.

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    Length: 55 pages
    Date of creation: Dec 2004
    Date of revision: Dec 2004
    Handle: RePEc:tax:taxpap:0007
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    1. Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers W96/14, Institute for Fiscal Studies.
    2. Lammersen, Lothar, 2002. "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers 02-46, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    3. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2001. "Foreign Direct Investment and Company Taxation in Europe," Economics Working Papers 004, European Network of Economic Policy Research Institutes.
    4. Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
    5. Devereux, Michael P. & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
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