This study investigates firms´ reporting of Digital Services Taxes (“DST”) the impact on the effective tax rates ("ETR … DST expenses either under Income Tax Expenses, Selling and General Administrative Expenses (“SGA”) or Cost of Net Revenue …

debt/equity bias on forward-looking effective tax rates. This report is organized as follows. Section A introduces the tax …[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on … work, we apply the Devereux and Griffith framework to compute effective tax levels. The report considers primarily taxes on …

[Introduction] This 2015 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on … work, we apply the Devereux and Griffith framework to compute effective tax levels. The report considers primarily taxes on … the tax parameters for the period 1998 - 2015 covered by this report. These tax parameters form the basis of the …

One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In … an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on … tax burden for 15 EU Member States. The effective tax rate was used to assess the tax burden. This study used a novel …

, because one can distinguish between nominal, average, effective and marginal tax rates on labour and there is also the tax … wedge which could measure the labour taxation. The aim of this paper is to re-calculate numbers for the implicit tax rate … (tax wedge) on labour in the EU countries for the newer period based on the Eurostat data according to the Mendoza et al …

We investigate whether quarterly annual effective tax rate (ETR) estimates are systematically biased in comparison to …