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Effective levels of company taxation within an enlarged EU

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  • ZEW

Abstract

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of ETRs as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the Company Tax Study (2001) by adding the 12 new EU member States. The study includes a focus on the effects of tax reforms in the EU27 for the period 1998-2007 and their impact on the level of taxation for both domestic and cross-border investment, as well as a partial analysis of SME partnerhips.

Suggested Citation

  • Zew, 2008. "Effective levels of company taxation within an enlarged EU," Taxation Studies 0022, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0022
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/economic_studies/effective_levels_report.pdf
    File Function: final version, 2008
    Download Restriction: no

    References listed on IDEAS

    as
    1. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
    2. Tobias Lindhe & Jan Södersten & Ann Öberg, 2004. "Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 469-485, August.
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    Cited by:

    1. Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
    2. Nils Herger & Christos Kotsogiannis & Steve McCorriston, 2016. "Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 82-113, February.
    3. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    4. Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012. "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, vol. 72(1), pages 17-30.

    More about this item

    Keywords

    European Union; taxation; corporate taxation;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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