The Effective Tax Burden Of Companies In European Regions
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The Effective Tax Burden Of Companies In European Regions
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Author : Lothar Lammersen
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-03-30
The Effective Tax Burden Of Companies In European Regions written by Lothar Lammersen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-03-30 with Business & Economics categories.
The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.
Effective Tax Burden In Europe
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Author : Otto H. Jacobs
language : en
Publisher: Physica
Release Date : 2002-02-26
Effective Tax Burden In Europe written by Otto H. Jacobs and has been published by Physica this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-02-26 with Business & Economics categories.
This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.
Common Corporate Tax Base In The Eu
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Author : Christoph Spengel
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-10-12
Common Corporate Tax Base In The Eu written by Christoph Spengel and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-12 with Business & Economics categories.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Tax Systems And Tax Reforms In Europe
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Author : Luigi Bernardi
language : en
Publisher: Routledge
Release Date : 2004
Tax Systems And Tax Reforms In Europe written by Luigi Bernardi and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Finance, Public categories.
This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Taxation Trends In The European Union
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Author : Eurostat
language : en
Publisher:
Release Date : 2007
Taxation Trends In The European Union written by Eurostat and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2005 period and are presented both as a percentage of GDP and as a percentage of total taxation.
Computing Effective Corporate Tax Rates
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Author : Gaëtan Nicodème
language : en
Publisher:
Release Date : 2001
Computing Effective Corporate Tax Rates written by Gaëtan Nicodème and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Corporations categories.
Recoge: Introduction - 1.Methodologies to compute efective corporate tax rates - 2.Computing efective corporate tax rates from bach database - 3.Conclusions - 4.Biliography - 5.Appendix.
Tax Based Eu Own Resources
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Author : Philippe Cattoir
language : en
Publisher:
Release Date : 2004
Tax Based Eu Own Resources written by Philippe Cattoir and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Income tax categories.
Recoge: 1.Introduction - 2.Criteria for the assessment of EU taxes - 3.Possible EU taxes - 4.Comparasion and overall assessment - 5.Conclusions.
Taxation Trends In The European Union
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Author : Bernan
language : en
Publisher:
Release Date : 2008
Taxation Trends In The European Union written by Bernan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Foreign Ownership And Corporate Income Taxation
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Author : Harry Huizinga
language : en
Publisher:
Release Date : 2003
Foreign Ownership And Corporate Income Taxation written by Harry Huizinga and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporations, Foreign categories.
Recoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.
The Effective Tax Burden On Highly Qualified Employees
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Author : Christina Elschner
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-03-30
The Effective Tax Burden On Highly Qualified Employees written by Christina Elschner and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-03-30 with Business & Economics categories.
Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal simulation model, the attractiveness of 7 EU member states, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied.