Effective Tax Burden in Europe

Current Situation, Past Developments and Simulations of Reforms

Häftad, Engelska, 2002

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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.

Produktinformation

Utgivningsdatum2002-02-26
Mått155 x 235 x 9 mm
Vikt230 g
FormatHäftad
SpråkEngelska
SerieZEW Economic Studies
Antal sidor131
FörlagPhysica-Verlag GmbH & Co
ISBN9783790814705

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Finansiering inom Ekonomi och Ledarskap

Executive Summary.- 1.1 Background, aim and structure of the study.- 1.2 Methodological concept of the European Tax Analyzer.- 1.3 Tax parameters incorporated into the model.- 1.4 Structure of the model-firm and other economic assumptions for the base case.- 2 Comparison of the effective tax burden over a ten year period for a base case scenario assuming the tax regimes for the fiscal year 1999.- 2.1 Tax burden at the level of the corporation.- 2.2 Tax burden at the overall level (corporation and domestic shareholders).- 2.3 Conclusions.- 3 Sensitivity analysis.- 3.1 Primary remarks.- 3.1 Level of the corporation.- 3.3 Overall level (corporation and domestic shareholders).- 3.4 Conclusions.- 4 Effects of the German tax reform 2001.- 4.1 Description of major tax changes.- 4.2 Changes of the tax burden at the level of the corporation.- 4.3 Changes of the tax burden at the overall level (corporation and domestic shareholders).- 4.4 Conclusions.- 5 Changes of the effective average tax burden since 1995.- 5.1 Changes of the tax burden at the level of the corporation.- 5.2 Changes of the tax burden at the overall level (corporation and domestic shareholders).- 5.3 Conclusions.- 6 Impact of hypothetical tax reforms in the EU.- 6.1 Overview on simulations.- 6.2 Reforming the corporation tax bases.- 6.3 Reforming the corporation tax rates and the local taxes.- 6.4 Reforming the corporation tax systems.- 6.5 Conclusions 85.- 7 Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model.- 7.1 Problems inherent in comparing results obtained by different approaches.- 7.2 Comparison of the effective tax burdens for the base case scenarios.- 7.3 Effects of the German tax reform 2001.- 7.4 Effects of hypothetical tax reforms in the EU.- 7.5 Conclusions.- 8 Final conclusion.- References.- Appendix A: Financial ratios of the different industries.- Appendix B: Detailed results for the base case (section 2) and the sensitivity analysis (section 3) including the German Tax reform 2001 (section 4).- Appendix C: Changes of the effective average tax burden since 1995 (section 5).- Appendix D: Impact of hypothetical tax reforms in the EU (section 6).- List of Figures.- List of Tables.