This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in …. We show that effective tax rates in the 10 new member states of the EU are on average 10 percentage points lower on labor … capital. The newly computed tax rates are in line with the effective tax rates of the EU Commission for EU 15. Effective tax …

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU … wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of … the firms in the sample. Our results suggest that due to border crossing loss-offset, the EU wide corporate tax base …