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Effective Tax Burden in Europe Current Situation, Past Developments and Simulations of Reforms

Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Co...

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Bibliographic Details
Main Authors: Jacobs, Otto H., Spengel, Christoph (Author)
Format: eBook
Language:English
Published: Heidelberg Physica 2002, 2002
Edition:1st ed. 2002
Series:ZEW Economic Studies
Subjects:
Finance, Public
Public Economics
Business Taxation And Tax Law
Business Tax / Law And Legislation
Business Enterprises / Taxation
Online Access:
Collection: Springer Book Archives -2004 - Collection details see MPG.ReNa
Table of Contents:
  • Executive Summary
  • 1.1 Background, aim and structure of the study
  • 1.2 Methodological concept of the European Tax Analyzer
  • 1.3 Tax parameters incorporated into the model
  • 1.4 Structure of the model-firm and other economic assumptions for the base case
  • 2 Comparison of the effective tax burden over a ten year period for a base case scenario assuming the tax regimes for the fiscal year 1999
  • 2.1 Tax burden at the level of the corporation
  • 2.2 Tax burden at the overall level (corporation and domestic shareholders)
  • 2.3 Conclusions
  • 3 Sensitivity analysis
  • 3.1 Primary remarks
  • 3.1 Level of the corporation
  • 3.3 Overall level (corporation and domestic shareholders)
  • 3.4 Conclusions
  • 4 Effects of the German tax reform 2001
  • 4.1 Description of major tax changes
  • 4.2 Changes of the tax burden at the level of the corporation
  • 4.3 Changes of the tax burden at the overall level (corporation and domestic shareholders)
  • 4.4 Conclusions
  • Appendix B: Detailed results for the base case (section 2) and the sensitivity analysis (section 3) including the German Tax reform 2001 (section 4)
  • Appendix C: Changes of the effective average tax burden since 1995 (section 5)
  • Appendix D: Impact of hypothetical tax reforms in the EU (section 6)
  • List of Figures
  • List of Tables
  • 5 Changes of the effective average tax burden since 1995
  • 5.1 Changes of the tax burden at the level of the corporation
  • 5.2 Changes of the tax burden at the overall level (corporation and domestic shareholders)
  • 5.3 Conclusions
  • 6 Impact of hypothetical tax reforms in the EU
  • 6.1 Overview on simulations
  • 6.2 Reforming the corporation tax bases
  • 6.3 Reforming the corporation tax rates and the local taxes
  • 6.4 Reforming the corporation tax systems
  • 6.5 Conclusions 85
  • 7 Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model
  • 7.1 Problems inherent in comparing results obtained by different approaches
  • 7.2 Comparison of the effective tax burdens for the base case scenarios
  • 7.3 Effects of the German tax reform 2001
  • 7.4 Effects of hypothetical tax reforms in the EU
  • 7.5 Conclusions
  • 8 Final conclusion
  • References
  • Appendix A: Financial ratios of the different industries

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