This article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related working groups on the effective tax burdens of companies in all 27 EU Member States. The results shall help to evaluate the economic consequences of introducing a...

The financial crisis has stimulated the debate on the taxation of the financial sector. The focus is on the bank levy and financial transaction tax, whereas corporate income tax attracts less attention in the public debate. Accordingly, this study analyses the contribution of the financial...

We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies' tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the smallest companies are facing the highest...

How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modelled using the law - forward-looking ETRs - and those estimated from actual data on companies' profits and taxes...

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

This paper contributes to the literature providing indirect evidence for profit shifting within multinational companies. In contrast to the previous studies we account for the tax responsiveness of the capital stock and analyse the impact of corporate taxes on both pre- and post-tax...

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...