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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- Devereux, Michael P & Griffith, Rachel, 2003.
"Evaluating Tax Policy for Location Decisions,"
International Tax and Public Finance,
Springer, vol. 10(2), pages 107-26, March.
- Devereux, Michael P. & Griffith, Rachel, 1998.
"Taxes and the location of production: evidence from a panel of US multinationals,"
Journal of Public Economics,
Elsevier, vol. 68(3), pages 335-367, June.
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- 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.
- 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.
- 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.
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