Die Steuer- und Abgabensysteme in der Europäischen Union sind durch eine heterogene Struktur gekennzeichnet. Harmonisierungsbestrebungen im Bereich der direkten Steuern und zunehmender Steuerwettbewerb bei gleichzeitigem Globalisierungsprozeß der Unternehmen führen zu Anpassungen der...

The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by accomodations of the different tax systems to a...

NOTE: This paper is an unfinished work of William D. Andrews, who was the Eli Goldston Professor of Law at Harvard Law School and a premier tax scholar of his generation. This substantial but not fully completed manuscript was found among his papers after his death on May 20, 2017. It examines...

This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time...