English, Article, Journal or magazine article edition: Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis. Martin Finkenzeller; Christoph Spengel

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/11581
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis.
Author
  • Martin Finkenzeller
  • Christoph Spengel
Physical Description
  • preprint
Notes
  • 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 attractiveness of the acceding countries in isolation from other economic factors. The study relies on the measure of the effective average tax rate (EATR) derived from a forward-looking approach developed by Devereux and Griffith and recently applied by the European Commission.
  • European Union, Corporate Taxation, European Enlargement, Effective Tax Burden, Location Decision
  • RePEc:tax:taxpap:0007
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment