Effective tax burden in Europe : current situation, past developments and simulations of reforms

Effective tax burden in Europe : current situation, past developments and simulations of reforms

Estimates of effective average tax rates (EATR) in five EU member States plus the USA. The main aim of this publication is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six sta...

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Bibliographic Details
Main Author: Jacobs, Otto H
Other Authors: Spengel, Christoph
Format: Book
Language:English
Published: Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum für Europäische Wirtschaftsforschung GmbH, c2002
Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum fu��r Europa��ische Wirtschaftsforschung, ��2002
Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum für Europäische Wirtschaftsforschung GmbH, c2002
Heidelberg ; New York : Physica-Verlag, c2002
Heidelberg ; New York : [Mannheim] : [2002]
Series:ZEW economic studies ; 15
ZEW economic studies ; 15
Subjects:
Tax incidence > European Union countries
Tax incidence > United States
Taxation > Europe
Analyse comparative
Impo��ts
Incidence fiscale
Tax incidence
UE/CE Etats membres
Etats-Unis d'Ame��rique
European Union countries
United States
Table of Contents:
  • 1 Introduction
  • 2. Comparison of the effective tax burden over a ten year period for a base case scenario assuming the tax regimes for the fiscal year 1999
  • 2.1. Tax burden at the level of the corporation
  • 2.2. Tax burden at the overall level (corporation and domestic shareholders)
  • 3. Sensitivity analysis
  • 3.1. Primary remarks
  • 3.2. Level of the corporation
  • 3.3. Overall level (corporation and domestic shareholders)
  • 4. Effects of the German tax reform 2001
  • 4.1. Description of major tax changes
  • 4.2. Changes of the tax burden at the level of the corporation
  • 4.3. Changes of the tax burden at the overall level (corporation and domestic shareholders)
  • 5. Changes of the effective average tax burden since 1995
  • 5.1. Changes of the tax burden at the level of the corporation
  • 5.2. Changes of the tax burden at the overall level (corporation and domestic shareholders)
  • 6. Impact of hypothetical tax reforms in the EU
  • 6.1. Overview on simulations
  • 6.2. Reforming the corporation tax bases
  • 6.3. Reforming the corporation tax rates and the local taxes
  • 6.4. Reforming the corporation tax systems
  • 7. Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model
  • 7.1. Problems inherent in comparing results obtained by different approaches
  • 7.2. Comparison of the effective tax burdens for the base case scenarios
  • 7.3. Effects of the German tax reform 2001
  • 7.4. Effects of hypothetical tax reforms in the EU
  • 8. Final conclusion
  • App. A. Financial ratios of the different industries
  • App. B. Detailed results for the base case (section 2) and the sensitivity analysis (section 3) including the German Tax reform 2001 (section 4)
  • App. C. Changes of the effective average tax burden since 1995 (section 5)
  • App. D. Impact of hypothetical tax reforms in the EU (section 6).

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