Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms (ZEW Economic Studies)

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.Otto H. Jacobs is the author of 'Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms (ZEW Economic Studies)', published 2002 under ISBN 9783790814705 and ISBN 3790814709.