All tax indicator estimates, whether base on aggregate- or micro data, need to be corroborated by other information and preferably also other tax indicators before policy conclusions can reasonably be drawn. The purpose of this paper is to describe the way the (macroeconomic) implicit tax rate...

This paper presents evidence on the effective levels of company taxation in the new member states. The focus is on a quantitative analysis of taxation of international mobile capital. In particular, it reveals the impact of taxation on the relative.