Effective tax burden in Europe [electronic resource] : current situation, past developments and simulations of reforms / Otto H. Jacobs, Christoph Sprengel.
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...
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Heidelberg ; New York : [Mannheim] :
Physica-Verlag ; Zentrum für Europäische Wirtschaftsforschung,
©2002.
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| Series: | ZEW economic studies ;
15. |
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Table of Contents:
- Introduction
- 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
- Sensitivity analysis
- Effects of the German tax reform 2001
- Changes of the effective average tax burden since 1995
- Impact of hypothetical tax reforms in the EU
- Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model
- Final conclusion.