Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and … comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … tax rates (EATR) on the basis of a model-firm. The EATR is computed for investments generating economic rents (i.e. pure …