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 paper by Maria Gabriella Briotti examines capital income taxation trends in the EU. It aims at assessing whether European countries have engaged in some form of tax competition in corporate income taxation over the past decades. The analysis, which is based on forward-looking effective tax...