Nicodeme, Gaetan (2001): Computing effective corporate tax rates: comparisons and results. Published in: Economic Papers (working paper series) (June 2001)
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This paper investigates different methodologies for computing effective corporate tax rates. All methodologies present strengths and shortcomings, as well as different rankings of countries. One reason lies in the fact that different methodologies measure different things. This paper also computes effective corporate taxation for eleven European countries, the US, and Japan using financial statements of companies. It indicates that there are large differences between statutory and effective taxation, as well as between countries for different sectors and companies' sizes. Finally, it suggests that effective corporate taxation is sensitive to the business cycle.
|Item Type:||MPRA Paper|
|Original Title:||Computing effective corporate tax rates: comparisons and results|
|Keywords:||Effective taxation; European Union|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H25 - Business Taxes and Subsidies|
|Depositing User:||Gaetan Nicodeme|
|Date Deposited:||11. Jul 2007|
|Last Modified:||12. Feb 2013 11:21|
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