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Effective levels of company taxation within an enlarged EU

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    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.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/economic_studies/effective_levels_report.pdf
    File Function: final version, 2008
    Download Restriction: no

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0022.

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    Length: 1452 pages
    Date of creation: Nov 2008
    Date of revision:
    Handle: RePEc:tax:taxstu:0022
    Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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    1. Devereux, Michael P. & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
    2. Tobias Lindhe & Jan Södersten & Ann �berg, 2004. "Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax," International Tax and Public Finance, Springer, vol. 11(4), pages 469-485, 08.
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