The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly simplistic view of the interactions between national tax systems. The interactions often make...

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....