Artikel
Company Taxation in the European Union
This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009.
- Alternative title
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Opodatkowanie przedsiębiorstw w krajach Unii Europejskiej
- Language
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Englisch
- Bibliographic citation
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Journal: Comparative Economic Research. Central and Eastern Europe ; ISSN: 2082-6737 ; Volume: 14 ; Year: 2011 ; Issue: 3 ; Pages: 119-136 ; Łódź: Łódź University Press
- DOI
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doi:10.2478/v10103-011-0022-2
- Handle
- Last update
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20.09.2024, 8:23 AM CEST
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Wawrzyniak, Dorota
- Łódź University Press
Time of origin
- 2011
Other Objects (12)
Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Tobacco taxation in the European Union
Company Tax Reform in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
European company tax reform : prospects for the future ; company taxation and the internal market
Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation
Company pensions and taxation
Alcohol taxation and regulation in the European Union
Conference on "Corporate and capital income taxation in the European Union", Mons, 7-8th december 2001 : summary ; roundtable discussion on the European Commission's study on company taxation
Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Tobacco taxation in the European Union
Company Tax Reform in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
European company tax reform : prospects for the future ; company taxation and the internal market
Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation
Company pensions and taxation
Alcohol taxation and regulation in the European Union
Conference on "Corporate and capital income taxation in the European Union", Mons, 7-8th december 2001 : summary ; roundtable discussion on the European Commission's study on company taxation
Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Tobacco taxation in the European Union
Company Tax Reform in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
Taxation of interest in the European Union
European company tax reform : prospects for the future ; company taxation and the internal market
Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation
Company pensions and taxation
Alcohol taxation and regulation in the European Union