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...

Ausführliche Beschreibung

Gespeichert in:
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
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Titel Jahr Verfasser
Transparency in monetary policy : a survey 2002 Hahn, Volker
The behavioural approach to the strategic analysis of spectrum auctions : the case of the German DCS-1800 auction 2002
The Dutch UMTS-auction 2002 Damme, Eric E. C. van
A reform proposal for EMU institutions 2002 Lossani, Marco
Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare? 2002 Weiner, Joann Martens
Strategic interactions between monetary and fiscal policies : a case study for the European stability pact 2002 Creel, Jérôme
Currency composition and public debt in EMU 2002 Gilson, Natacha
New competition in telecommunications markets: regulatory pricing principles 2002 Bijl, Paul de
Rationalizing the UMTS spectrum bids: the case of the UK auction 2002 Börgers, Tilman
Economic effects of taxing closed corporations under a dual income tax 2002 Lindhe, Tobias
Investment behavior and financing constraints in German manufacturing and construction firms : a bivariate ordered probit estimation 2002 Plötscher, Claudia
National and supranational business cycles (1960-2000) : a multivariate description of central G7 and Euro 15 NIPA aggregates 2002 Süssmuth, Bernd
Classical corporation tax as a global means of tax harmonization 2002 Kari, Seppo
Effective tax rates in the EU Commission study on company taxation : methodological aspects, main results and policy implications 2002 Giannini, Silvia
Investment and the cost of capital in the nineties in France : a panel data investigation 2002 Chatelain, Jean-Bernard
Coalitions and dynamic interactions between fiscal and monetary authorities in the EMU 2002
Term structure of interest rates with monetary and fiscal policy 2002 Marzo, Massimiliano
Reply to the comment Currency in circulation, the cash changeover and the Euro-Dollar exchange rate : by Franz Seitz and Ulrich Bindseil to CESifo working paper 493, May 2001, Why has the Euro been falling? 2002 Sinn, Hans-Werner
The interplay between regulation and competition: the case of universal service obligations 2002 Hoernig, Steffen H.
The equilibrium real exchange rate of the Euro : an evaluation of research 2002 Stein, Jerome L.
Alle Artikel auflisten