English, Article, Journal or magazine article edition: Corporate Effective Tax Rates in an Enlarged European Union Christina Elschner; Werner Vanborren

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Bookmark: http://trove.nla.gov.au/version/11600
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Corporate Effective Tax Rates in an Enlarged European Union
Author
  • Christina Elschner
  • Werner Vanborren
Physical Description
  • preprint
Notes
  • 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 well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession.
  • European Union, effective tax rate, effective tax burden, corporate taxation, company taxation.
  • RePEc:tax:taxpap:0014
Language
  • English
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