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Effective Tax Burden in Europe by Otto H. Jacobs
Effective Tax Burden in Europe by Otto H. Jacobs
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Effective Tax Burden in Europe

Current Situation, Past Developments and Simulations of Reforms
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Description

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.
Release date NZ
February 26th, 2002
Audience
  • Professional & Vocational
Edition
Softcover reprint of the original 1st ed. 2002
Illustrations
X, 131 p.
Pages
131
Dimensions
155x235x8
ISBN-13
9783790814705
Product ID
12164510

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