Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services
Pursuing the goals of the Lisbon Strategy, the European Commission
addresses the malfunctioning of the Internal Market due to corporate tax
obstacles. In this context, effective tax burdens reveal possible distortions
of investment decisions. To reduce these distortions the European Commission
has, among other proposals, put forward the concept of a Common Consolidated
Corporate Tax Base.
Against this background,
the aim of the study is twofold. One objective is to provide effective tax rates
for a wide range of countries (EU 27, Switzerland,
Norway, the United States of America, Canada, Japan Croatia, the former Yugoslav Republic of Macedonia and Turkey). The
determination of domestic and cross-border effective marginal and average tax
rates is based on the approach of Devereux and Griffith. A second objective of
the study consists in simulating specific scenarios of corporate taxation in
order to assess potential corporate tax reform proposals.
Duration: 01.01.2011 - 31.12.2012
- Lisa Evers, ZEW (Coordinator)
- Prof. Dr. Christoph Spengel, University of Mannheim (Coordinator)
- Daniel Dreßler, ZEW
- Dr. Christina Elschner, University of Mannheim
- Prof. Dieter Endres, PriceWaterhouseCoopers AG
- Maria Theresia Evers, ZEW
- Katharina Finke, ZEW
- Dr. Jost Henrich Heckemeyer, ZEW
- Katharina Richter, ZEW
- Uwe Scheuering, ZEW
- Benedikt Zinn, ZEW
