An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators

Claudius Schmidt-Faber

No 5, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank for the Accounts of Companies Harmonised) of the European Commission and the all-in top statutory corporate tax rate.

Keywords: European Union; Implicit tax rates; Backward-looking tax indicators; International comparative analysis; Corporate Taxation (search for similar items in EconPapers)
JEL-codes: C82 H25 H32 (search for similar items in EconPapers)
Pages: 52 pages
Date: 2004-12, Revised 2004-12
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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