Corporate effective tax rates in an enlarged European Union

This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession.

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Year of publication:	2009-04-07
Authors:	Elschner, Christina
Other Persons:	Vanborren, Werner (contributor)
Publisher:	Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Subject:	EU-Staaten \| EU countries \| Steuerpolitik \| Tax Policy \| Steuersystem \| Tax system \| Körperschaftsteuer \| corporate tax

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Extent:	553984 bytes 28 p. application/pdf
Series:	European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 14/2009
Type of publication:	Book / Working Paper
Language:	English
ISSN:	1725-7557
Classification:	H25 - Business Taxes and Subsidies ; Taxation. Fiscal policy ; Individual Working Papers, Preprints ; Europe. General Resources
Source:	ArchiDok