Corporate Effective Tax Rates in an Enlarged European Union

@inproceedings{Elschner2009CorporateET,
  title={Corporate Effective Tax Rates in an Enlarged European Union},
  author={Christina Elschner and Werner Vanborren},
  year={2009}
}
This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the… CONTINUE READING

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