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Effective Tax Burden in Europe

Current Situation, Past Developments and Simulations of Reforms

  • Book
  • © 2002

Overview

Authors:
  1. Otto H. Jacobs

    1. Lehrstuhl für Allgemeine Betriebswirtschaftslehre, Treuhandwesen und Betriebswirtschaftliche Steuerlehre II, Universität Mannheim, Mannheim, Germany

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  2. Christoph Spengel

    1. Lehrstuhl für Allgemeine Betriebswirtschaftslehre, Treuhandwesen und Betriebswirtschaftliche Steuerlehre II, Universität Mannheim, Mannheim, Germany

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Part of the book series: ZEW Economic Studies (ZEW, volume 15)

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Table of contents (9 chapters)

  1. Front Matter

    Pages I-IX
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  2. Executive Summary

    • Otto H. Jacobs, Christoph Spengel
    Pages 1-5

  3. Introduction

    • Otto H. Jacobs, Christoph Spengel
    Pages 7-18

  4. 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

    • Otto H. Jacobs, Christoph Spengel
    Pages 19-39

  5. Sensitivity analysis

    • Otto H. Jacobs, Christoph Spengel
    Pages 41-54

  6. Effects of the German tax reform 2001

    • Otto H. Jacobs, Christoph Spengel
    Pages 55-64

  7. Changes of the effective average tax burden since 1995

    • Otto H. Jacobs, Christoph Spengel
    Pages 65-70

  8. Impact of hypothetical tax reforms in the EU

    • Otto H. Jacobs, Christoph Spengel
    Pages 71-87

  9. Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model

    • Otto H. Jacobs, Christoph Spengel
    Pages 89-100

  10. Final conclusion

    • Otto H. Jacobs, Christoph Spengel
    Pages 101-101

  11. Back Matter

    Pages 103-131
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Keywords

About this book

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.

Authors and Affiliations

  • Lehrstuhl für Allgemeine Betriebswirtschaftslehre, Treuhandwesen und Betriebswirtschaftliche Steuerlehre II, Universität Mannheim, Mannheim, Germany

    Otto H. Jacobs, Christoph Spengel

Bibliographic Information

  • Book Title: Effective Tax Burden in Europe

  • Book Subtitle: Current Situation, Past Developments and Simulations of Reforms

  • Authors: Otto H. Jacobs, Christoph Spengel

  • Series Title: ZEW Economic Studies

  • DOI: https://doi.org/10.1007/978-3-642-51036-6

  • Publisher: Physica Heidelberg

  • eBook Packages: Springer Book Archive

  • Copyright Information: Physica-Verlag Heidelberg 2002

  • Softcover ISBN: 978-3-7908-1470-5Published: 26 February 2002

  • eBook ISBN: 978-3-642-51036-6Published: 06 December 2012

  • Series ISSN: 1615-6781

  • Series E-ISSN: 1867-2027

  • Edition Number: 1

  • Number of Pages: X, 131

  • Topics: Business Taxation/Tax Law, Public Economics

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