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The Impact of Tax Planning on Forward-Looking Effective Tax Rates

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  • Centre for European Economic Research (ZEW)

Abstract

This study provides a general insight into the effect of different profit shifting strategies on effective tax rates for cross-border investments between the 28 EU member states and the US. In particular, this study enhances the baseline findings of ongoing research conducted by ZEW on behalf of the European Commission. Specifically, this report presents the cost of capital (CoC) and the effective average tax rates (EATR) for cross-border investments between the 28 EU member states and the US distinguishing between scenarios that involve seven different tax planning strategies.

Suggested Citation

  • Centre for European Economic Research (ZEW), 2016. "The Impact of Tax Planning on Forward-Looking Effective Tax Rates," Taxation Papers 64, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0064
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_paper_64.pdf
    File Function: final version, 2016
    Download Restriction: no
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    Citations

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    Cited by:

    1. Vít Jedlička, 2017. "International Tax Planning: Current State of Knowledge," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(4), pages 31-46.
    2. Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.

    More about this item

    Keywords

    corporate taxation; effective tax rates; cross-border investment; profit shifting; tax planning;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E43 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Interest Rates: Determination, Term Structure, and Effects

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