Effective tax rates in the EU Commission study on company taxation methodological aspects, main results and policy implications

This paper has three aims. First, it presents the methodology used in the quantitative analysis undertaken in the Commission services study. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate. Third, i...

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Bibliographische Detailangaben
Veröffentlicht in:Ifo-Institut für Wirtschaftsforschung IFO-Studien
1. Verfasser: Giannini, Silvia (VerfasserIn)
Weitere Verfasser: Maggiulli, Carola (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2002
Schlagworte:
Unternehmensbesteuerung > Steuerbelastung > Steuerinzidenz > EU-Binnenmarkt > EU-Staaten > Aufsatz in Zeitschrift
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Zusammenfassung:This paper has three aims. First, it presents the methodology used in the quantitative analysis undertaken in the Commission services study. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate. Third, it summarises the overall results of the Commission study and their policy implications. All in all, these results show that tax systems in the EU are a long way from ensuring a levelled playing field for both domestic and international firms and that the observed disparities between effective tax rates are mainly due to differences in statutory tax rates.
Beschreibung:In: Ifo-Studien
Beschreibung:graph. Darst
ISSN:0018-9731