This paper offers an assessment of European corporate tax regimes using forward-looking 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...

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.