An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators

This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank for the Accounts of Companies Harmonised) of the European Commission and the all-in top statutory corporate tax rate.

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Year of publication:	2004-12
Authors:	Schmidt-Faber, Claudius
Institutions:	General Directorate Taxation and Custom Union, European Commission
Subject:	European Union \| Implicit tax rates \| Backward-looking tax indicators \| International comparative analysis \| Corporate Taxation

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Extent:	application/pdf
Series:	Taxation Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 5 52 pages
Classification:	C82 - Methodology for Collecting, Estimating, and Organizing Macroeconomic Data ; H25 - Business Taxes and Subsidies ; H32 - Firm
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004974493