The Resource Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms, by Otto H. Jacobs, Christoph Spengel, (electronic resource)

Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms, by Otto H. Jacobs, Christoph Spengel, (electronic resource)

Label
Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms
Title
Effective Tax Burden in Europe
Title remainder
Current Situation, Past Developments and Simulations of Reforms
Statement of responsibility
by Otto H. Jacobs, Christoph Spengel
Creator
Contributor
Author
Author
Subject
Language
  • eng
  • eng
Summary
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 Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, 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
Member of
http://library.link/vocab/creatorName
Jacobs, Otto H
Dewey number
  • 658.153
  • 336.2
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
  • OiZIBCRtWoc
  • Fzq6OAnj3tQ
Image bit depth
0
Language note
English
LC call number
HF5681.T3
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Spengel, Christoph.
Series statement
ZEW Economic Studies,
Series volume
15
http://library.link/vocab/subjectName
  • Tax accounting
  • Public finance
  • Business Taxation/Tax Law
  • Public Economics
Label
Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms, by Otto H. Jacobs, Christoph Spengel, (electronic resource)
Instantiates
Publication
Note
"With 10 Figures and 39 Tables."
Antecedent source
mixed
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Color
not applicable
Content category
text
Content type code
  • txt
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 -- 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 -- 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
Dimensions
unknown
Edition
1st ed. 2002.
Extent
1 online resource (X, 131 p.)
File format
multiple file formats
Form of item
online
Isbn
9783642510366
Level of compression
uncompressed
Media category
computer
Media type code
  • c
Other control number
10.1007/978-3-642-51036-6
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
  • (CKB)3400000000103656
  • (SSID)ssj0000928652
  • (PQKBManifestationID)11478599
  • (PQKBTitleCode)TC0000928652
  • (PQKBWorkID)10909557
  • (PQKB)10008462
  • (DE-He213)978-3-642-51036-6
  • (MiAaPQ)EBC3089243
  • (EXLCZ)993400000000103656
Label
Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms, by Otto H. Jacobs, Christoph Spengel, (electronic resource)
Publication
Note
"With 10 Figures and 39 Tables."
Antecedent source
mixed
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Color
not applicable
Content category
text
Content type code
  • txt
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 -- 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 -- 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
Dimensions
unknown
Edition
1st ed. 2002.
Extent
1 online resource (X, 131 p.)
File format
multiple file formats
Form of item
online
Isbn
9783642510366
Level of compression
uncompressed
Media category
computer
Media type code
  • c
Other control number
10.1007/978-3-642-51036-6
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
  • (CKB)3400000000103656
  • (SSID)ssj0000928652
  • (PQKBManifestationID)11478599
  • (PQKBTitleCode)TC0000928652
  • (PQKBWorkID)10909557
  • (PQKB)10008462
  • (DE-He213)978-3-642-51036-6
  • (MiAaPQ)EBC3089243
  • (EXLCZ)993400000000103656

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