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Effective Corporate Income Tax Burden in Croatia

Šimović, Hrvoje - Ekonomski Fakultet, Sveučilište u Zagrebu - 2009

This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing...

Persistent link: https://www.econbiz.de/10005536916

Is the Burden Too Small? – Effective Tax Rates in Ghana

Nguyen-Thanh, David - 2013

This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …

Persistent link: https://www.econbiz.de/10013088585

Is the burden too small? : effective tax rates in Ghana

Nguyen-Thanh, David; Strupat, Christoph - 2012

Persistent link: https://www.econbiz.de/10009677999

Investment incentives and effective tax rates in the Philippines : a comparison with neighboring countries

Botman, Dennis P. J.; Klemm, Alexander; Baqir, Reza - In: Journal of the Asia Pacific economy 15 (2010) 2, pp. 166-191

This paper compares the general tax provisions and investment incentives in the Philippines to six other East Asian economies - Malaysia, Indonesia, Lao, Vietnam, Cambodia and Thailand. It finds that general effective tax rates are relatively high in the Philippines, while investment incentives...

Persistent link: https://www.econbiz.de/10015180131

Government Spending Undercover : Spending Programs Administered by the IRS

Batchelder, Lily L.; Toder, Eric J. - 2010

When policymakers look to trim fat from the federal government they too often ignore half the problem: the vast and complicated set of spending programs administered by the IRS. These programs are often referred to as tax expenditures, but this paper argues that they should be viewed just like...

Persistent link: https://www.econbiz.de/10014196158

The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms

Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2023

Tax incentives are a key component of governments' investment policy mix as they directly impact companies' tax burden. In this paper, we illustrate the EU's tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform options. Our...

Persistent link: https://www.econbiz.de/10014476186

The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates

Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024

The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...

Persistent link: https://www.econbiz.de/10014506947

A backward looking measure of the effective marginal tax burden on investment

Becker, Johannes; Fuest, Clemens - 2004

Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...

Persistent link: https://www.econbiz.de/10010261090

Exports, foreign direct investment and the costs of corporate taxation

Keuschnigg, Christian - 2007

This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm's capital stock. Extensive...

Persistent link: https://www.econbiz.de/10010264223

Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity

Lammersen, Lothar - 2002

In recent years, some European countries have relied on elements of an allow-ance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In-vestment neutrality is lost if the imputed interest rate...

Persistent link: https://www.econbiz.de/10010297954