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Effective levels of company taxation within an enlarged EU

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  • ZEW

Abstract

The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the study on effective levels of company taxation within an enlarged EU (2008). The project includes a focus on the effects of tax reforms in the EU27 for the period 1998-2009 and their impact on the level of taxation for both domestic and cross-border investment.

Suggested Citation

  • Zew, 2010. "Effective levels of company taxation within an enlarged EU," Taxation Studies 0030, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0030
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/etr_company_tax.pdf
    File Function: final version, 2010
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    Citations

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    Cited by:

    1. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    2. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

    European Union; taxation; corporate taxation; effective tax rates;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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