Titlebook: Effective Tax Burden in Europe; Current Situation, P Otto H. Jacobs,Christoph Spengel Book 2002 Physica-Verlag Heidelberg 2002 Company Taxa

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paradigm

1615-6781 t, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.978-3-7908-1470-5978-3-642-51036-6Series ISSN 1615-6781 Series E-ISSN 1867-2027

emission

Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model,e calculation of the effective . tax rate (EMTR) is the well known approach of King and Fullerton (1984). This approach has been applied in the most important international studies on the effective tax burden of companies in the past decade.. By contrast, no standard model exists for the calculation of the effective average tax rate (EATR).

Peristalsis

愛花花兒憤怒

漂白

Book 2002ssion, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Ne

漂白

perjury

IRK

Executive Summary,example, in the Ruding Report. By contrast, no standard model exists for the calculation of the effective average tax rate (EATR). However, the EATR is of high empirical relevance for location and financing decisions of companies.

本土

Impact of hypothetical tax reforms in the EU,ation tax system in the EATR separately. Therefore, the scenarios for tax reforms are divided into three categories: elements of the corporation tax base, the corporation tax rate including local taxes and the corporation tax system.