Nicodeme, Gaetan (2002): Sector and size effects on effective corporate taxation. Published in: Economic Papers , Vol. 175, (August 2002)
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The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions. However, various elements of corporate tax rules may discriminate against companies registered in the same country but having different sizes or operating in different sectors. Using the micro backward-looking approach to compute effective tax rates for eleven European countries, the US, and Japan, this paper shows that there could be some concerns regarding domestic tax discrimination since some sectors and sizes enjoy significantly more favorable tax burdens.
|Item Type:||MPRA Paper|
|Original Title:||Sector and size effects on effective corporate taxation|
|Keywords:||Taxation; corporate taxation; effective taxation|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - Incidence
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency; Optimal Taxation
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H25 - Business Taxes and Subsidies
H - Public Economics > H6 - National Budget, Deficit, and Debt > H61 - Budget; Budget Systems
|Depositing User:||Gaetan Nicodeme|
|Date Deposited:||18. Jun 2009 02:03|
|Last Modified:||13. Feb 2013 11:32|
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