Computing Effective Corporate Tax Rates: Comparisons and Results.

This paper investigates different methodologies for computing effective corporate tax rates. All methodologies present strengths and shortcomings, as well as different rankings of countries. One reason lies in the fact that different methodologies measure different things. This paper also computes effective corporate taxation for eleven European countries, the US, and Japan using financial statements of companies.

MoreLess

Year of publication:	2001
Authors:	Nicodeme, G.
Institutions:	Directorate-General Economic and Financial Affairs, European Commission
Subject:	TAXATION \| CORPORATION TAX \| EFFICIENCY

Check Google Scholar |

More access options

In German libraries (KVK)

I need help

More details

Series:	European Economy - Economic Papers.
Type of publication:	Book / Working Paper
Notes:	61 pages
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H21 - Efficiency; Optimal Taxation ; H22 - Incidence
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005780963