Corporate Effective Tax Rates in an Enlarged European Union
This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession.
|Date of creation:||Apr 2009|
|Date of revision:||Apr 2009|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Huizinga, Harry & Nicodeme, Gaetan, 2006.
"Foreign ownership and corporate income taxation: An empirical evaluation,"
European Economic Review,
Elsevier, vol. 50(5), pages 1223-1244, July.
- Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
- Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, EconWPA.
- Harry Huizinga & GaÃ«tan NicodÃ¨me, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Andreas Haufler & Ian Wooton, .
"Country Size and Tax Competition for Foreign Direct Investment,"
9702, Business School - Economics, University of Glasgow.
- Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Journal of Public Economics, Elsevier, vol. 71(1), pages 121-139, January.
- Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Munich Reprints in Economics 20408, University of Munich, Department of Economics.
- European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
- Wilson, J.D., 1990.
"Tax Competition With Interregional Differences In Factor Endowments,"
4, John Deutsch Institute for the Study of Economic Policy.
- Wilson, John Douglas, 1991. "Tax competition with interregional differences in factor endowments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 423-451, November.
- Devereux, Michael P. & Griffith, Rachel, 2002.
"Evaluating Tax Policy for Location Decisions,"
CEPR Discussion Papers
3247, C.E.P.R. Discussion Papers.
- Nicodeme, Gaetan, 2001.
"Computing effective corporate tax rates: comparisons and results,"
3808, University Library of Munich, Germany.
- Ga�tan Nicod�me, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- 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.
- Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
- Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
- Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo Group Munich.
When requesting a correction, please mention this item's handle: RePEc:tax:taxpap:0014. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gaetan Nicodeme)or (Freddy De Buysscher) or (Thomas hemmelgarn)
If references are entirely missing, you can add them using this form.