In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores … to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the … available on the European level and make use of information collected from parallel studies on the effective tax burden and …

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 …

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …