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Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis

Martin Finkenzeller () and Christoph Spengel ()
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Martin Finkenzeller: University of Mannheim and Centre for European Economic Research (ZEW)
Christoph Spengel: University of Giessen and Centre for European Economic Research (ZEW)

No 7, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This paper presents evidence on the effective levels of company taxation in the new member states. The focus is on a quantitative analysis of taxation of international mobile capital. In particular, it reveals the impact of taxation on the relative attractiveness of the acceding countries in isolation from other economic factors. The study relies on the measure of the effective average tax rate (EATR) derived from a forward-looking approach developed by Devereux and Griffith and recently applied by the European Commission.

Keywords: European Union; Corporate Taxation; European Enlargement; Effective Tax Burden; Location Decision (search for similar items in EconPapers)
JEL-codes: H25 K34 M21 (search for similar items in EconPapers)
Pages: 55 pages
Date: 2004-12, Revised 2004-12
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https://ec.europa.eu/taxation_customs/sites/taxati ... come_tax_belgium.pdf final version, 2004 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxpap:0007

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