taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax … become more important due to the heterogeneity in bank taxation rules across Europe: measuring the tax burden can provide a … assets in these countries over the years 2006-2014; the impact of differences in taxation on bank profitability is also …

comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …