Effective levels of company taxation within an enlarged EU

Zew

No 22, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of ETRs as set out by Devereux and Griffith (1999, 2003). It extends the scope of the calculation of ETRs conducted under the Company Tax Study (2001) by adding the 12 new EU member States. The study includes a focus on the effects of tax reforms in the EU27 for the period 1998-2007 and their impact on the level of taxation for both domestic and cross-border investment, as well as a partial analysis of SME partnerhips.

Keywords: European Union; taxation; corporate taxation (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 1452 pages
Date: 2008-11
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Citations: View citations in EconPapers (2)

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