Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2020

Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2020

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, United Kingdom, Switzerland, Norway, the United States of America, Canada, Japan, North 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.

Project members

Katharina Nicolay

Katharina Nicolay

Coordinator
Stellvertretende Leitung

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Christopher Ludwig

Christopher Ludwig

Researcher

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Daniela Steinbrenner

Daniela Steinbrenner

Researcher

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Theresa Bührle

Theresa Bührle

Researcher

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Verena Dutt

Verena Dutt

Researcher

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Leonie Fischer

Leonie Fischer

Researcher

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Barbara Stage

Barbara Stage

Junior Research Associate

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Prof. Dr. Christoph Spengel

Prof. Dr. Christoph Spengel

Coordinator

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Prof. Dr. Jost Heckemeyer

Prof. Dr. Jost Heckemeyer

Coordinator

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Previous Projects

Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services – Update 2019

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Contact

Researcher, Daniela Steinbrenner
Telefon +49 0621 1235-390