Titlebook: Effective Tax Burden in Europe; Current Situation, P Otto H. Jacobs,Christoph Spengel Book 2002 Physica-Verlag Heidelberg 2002 Company Taxa

日月等

书目名称Effective Tax Burden in Europe影响因子(影响力)




书目名称Effective Tax Burden in Europe影响因子(影响力)学科排名




书目名称Effective Tax Burden in Europe网络公开度




书目名称Effective Tax Burden in Europe网络公开度学科排名




书目名称Effective Tax Burden in Europe被引频次




书目名称Effective Tax Burden in Europe被引频次学科排名




书目名称Effective Tax Burden in Europe年度引用




书目名称Effective Tax Burden in Europe年度引用学科排名




书目名称Effective Tax Burden in Europe读者反馈




书目名称Effective Tax Burden in Europe读者反馈学科排名

paradigm

1615-6781 t, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.978-3-7908-1470-5978-3-642-51036-6Series ISSN 1615-6781 Series E-ISSN 1867-2027

emission

Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model,e calculation of the effective . tax rate (EMTR) is the well known approach of King and Fullerton (1984). This approach has been applied in the most important international studies on the effective tax burden of companies in the past decade.. By contrast, no standard model exists for the calculation of the effective average tax rate (EATR).

Peristalsis

爱花花儿愤怒

漂白

Book 2002ssion, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Ne

漂白

perjury

IRK

Executive Summary,example, in the Ruding Report. By contrast, no standard model exists for the calculation of the effective average tax rate (EATR). However, the EATR is of high empirical relevance for location and financing decisions of companies.

本土

Impact of hypothetical tax reforms in the EU,ation tax system in the EATR separately. Therefore, the scenarios for tax reforms are divided into three categories: elements of the corporation tax base, the corporation tax rate including local taxes and the corporation tax system.