Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms

Otto H. Jacobs,Christoph Spengel

Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms
Format
Paperback
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Country
Germany
Published
26 February 2002
Pages
131
ISBN
9783790814705

Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms

Otto H. Jacobs,Christoph Spengel

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This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.

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