Effective tax burden in Europe: current situation, past developments and simulations of reforms : with 39 tables
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Heidelberg
Physica-Verlag, a Springer-Verlag Company
[2002]
|
| Schriftenreihe: | ZEW economic studies
vol. 15 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 131 Seiten Diagramme |
| ISBN: | 9783790814705 3790814709 |
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| 100 | 1 | |a Jacobs, Otto H. |d 1939- |e Verfasser |0 (DE-588)120595389 |4 aut | |
| 245 | 1 | 0 | |a Effective tax burden in Europe |b current situation, past developments and simulations of reforms : with 39 tables |c Otto H. Jacobs, Christoph Spengel |
| 264 | 1 | |a Heidelberg |b Physica-Verlag, a Springer-Verlag Company |c [2002] | |
| 264 | 4 | |c © 2002 | |
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Datensatz im Suchindex
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| adam_text |
CONTENTS
EXECUTIVE
SUMMARY
1
1
INTRODUCTION
7
1.1
BACKGROUND,
AIM
AND
STRUCTURE
OF
THE
STUDY
7
1.2
METHODOLOGICAL
CONCEPT
OF
THE
EUROPEAN
TAX
ANALYZER
8
1.3
TAX
PARAMETERS
INCORPORATED
INTO
THE
MODEL
13
1.4
STRUCTURE
OF
THE
MODEL-FIRM
AND
OTHER
ECONOMIC
ASSUMPTIONS
FOR
THE
BASE
CASE
15
2
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
19
2.1
TAX
BURDEN
AT
THE
LEVEL
OF
THE
CORPORATION
19
2.1.1
OVERVIEW
OF
RESULTS
19
2.1.2
IMPACT
OF
DIFFERENT
TAXES
ON
THE
EFFECTIVE
AVERAGE
TAX
BURDEN
20
2.1.2.1
OVERVIEW
20
2.1.2.2
CORPORATION
TAX
22
2.1.2.2.
1
TAX
BASES
(COMPUTATION
OF
TAXABLE
INCOME)
22
2.1.2.2.2
TAX
RATES
29
2.1.2.3
TRADE
TAX
ON
INCOME
AND
OTHER
TAXES
ON
CORPORATE
INCOME
31
2.1.2.4
NON
PROFIT
TAXES
32
2.1.2.4.1
REAL
PROPERTY
TAX
(REAL
ESTATE
TAX)
32
2.1.2.4.2
PROPERTY
TAXES
33
2.1.2.4.3
OTHER
NON-PROFIT
TAXES
33
2.2
TAX
BURDEN
AT
THE
OVERALL
LEVEL
(CORPORATION
AND
DOMESTIC
SHAREHOLDERS)
34
2.2.1
RELEVANCE
OF
SHAREHOLDER
TAXATION
(PERSONAL
TAXES)
34
VIII
2.2.2
COMPARISON
AND
ANALYSIS
OF
RESULTS
35
2.2.2.1
CORPORATION
TAX
SYSTEMS
36
2.2.2.2
INCOME
TAX
RATES
37
2.2.2.3
CAPITAL
TAXES
38
2.3
CONCLUSIONS
38
3
SENSITIVITY
ANALYSIS
41
3.1
PRIMARY
REMARKS
41
3.2
LEVEL
OF
THE
CORPORATION
42
3.2.1
INVESTMENT
POLICY
42
3.2.2
STRUCTURE
OF
FINANCE
43
3.2.3
PROFITABILITY
45
3.2.4
DIFFERENT
INDUSTRIES
46
3.3
OVERALL
LEVEL
(CORPORATION
AND
DOMESTIC
SHAREHOLDERS) 49
3.3.1
DIVIDEND
POLICY
49
3.3.2
EQUITY
TO
TOTAL
CAPITAL
RATIO
51
3.4
CONCLUSIONS
54
4
EFFECTS
OF
THE
GERMAN
TAX
REFORM
2001
55
4.1
DESCRIPTION
OF
MAJOR
TAX
CHANGES
55
4.2
CHANGES
OF
THE
TAX
BURDEN
AT
THE
LEVEL
OF
THE
CORPORATION
56
4.2.1
BASE
CASE
SCENARIO
56
4.2.2
DIFFERENT
INDUSTRIES
58
4.3
CHANGES
OF
THE
TAX
BURDEN
AT
THE
OVERALL
LEVEL
(CORPORATION
AND
DOMESTIC
SHAREHOLDERS)
61
4.4
CONCLUSIONS
63
5
CHANGES
OF
THE
EFFECTIVE
AVERAGE
TAX
BURDEN
SINCE
1995
65
5.1
CHANGES
OF
THE
TAX
BURDEN
AT
THE
LEVEL
OF
THE
CORPORATION
65
5.2
CHANGES
OF
THE
TAX
BURDEN
AT
THE
OVERALL
LEVEL
(CORPORATION
AND
DOMESTIC
SHAREHOLDERS)
68
5.3
CONCLUSIONS
69
IX
6
IMPACT
OF
HYPOTHETICAL
TAX
REFORMS
IN
THE
EU
71
6.1
OVERVIEW
ON
SIMULATIONS
71
6.2
REFORMING
THE
CORPORATION
TAX
BASES
74
6.3
REFORMING
THE
CORPORATION
TAX
RATES
AND
THE
LOCAL
TAXES
79
6.4
REFORMING
THE
CORPORATION
TAX
SYSTEMS
83
6.5
CONCLUSIONS
85
7
COMPARISON
OF
THE
EUROPEAN
TAX
ANALYZER
RESULTS
WITH
THOSE
OBTAINED
BY
THE
DEVEREUX-GRIFFITH
MODEL
89
7.1
PROBLEMS
INHERENT
IN
COMPARING
RESULTS
OBTAINED
BY
DIFFERENT
APPROACHES
89
7.2
COMPARISON
OF
THE
EFFECTIVE
TAX
BURDENS
FOR
THE
BASE
CASE
SCENARIOS
91
7.2.1
LEVEL
OF
THE
CORPORATION
91
7.2.2
OVERALL
LEVEL
(CORPORATION
AND
DOMESTIC
SHAREHOLDERS)
93
7.3
EFFECTS
OF
THE
GERMAN
TAX
REFORM
2001
95
7.4
EFFECTS
OF
HYPOTHETICAL
TAX
REFORMS
IN
THE
EU
97
7.5
CONCLUSIONS
100
8
FINAL
CONCLUSION
101
REFERENCES
103
APPENDIX
A:
FINANCIAL
RATIOS
OF
THE
DIFFERENT
INDUSTRIES
107
APPENDIX
B:
DETAILED
RESULTS
FOR
THE
BASE
CASE
(SECTION
2)
AND
THE
SENSITIVITY
ANALYSIS
(SECTION
3)
INCLUDING
THE
GERMAN
TAX
REFORM
2001
(SECTION
4)
109
APPENDIX
C:
CHANGES
OF
THE
EFFECTIVE
AVERAGE
TAX
BURDEN
SINCE
1995
(SECTION5)
117
APPENDIX
D:
IMPACT
OF
HYPOTHETICAL
TAX
REFORMS
IN
THE
EU
(SECTION
6)
119
LIST
OF
FIGURES
127
LIST
OF
TABLES
129 |
| any_adam_object | 1 |
| author | Jacobs, Otto H. 1939- Spengel, Christoph 1964- |
| author_GND | (DE-588)120595389 (DE-588)113955006 |
| author_facet | Jacobs, Otto H. 1939- Spengel, Christoph 1964- |
| author_role | aut aut |
| author_sort | Jacobs, Otto H. 1939- |
| author_variant | o h j oh ohj c s cs |
| building | Verbundindex |
| bvnumber | BV014360532 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ |
| callnumber-raw | HJ |
| callnumber-search | HJ |
| callnumber-sort | HJ |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 418 QL 400 |
| classification_tum | WIR 410f WIR 411f |
| ctrlnum | (OCoLC)615071755 (DE-599)BVBBV014360532 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd Frankreich (DE-588)4018145-5 gnd USA (DE-588)4078704-7 gnd Großbritannien (DE-588)4022153-2 gnd Niederlande (DE-588)4042203-3 gnd Irland (DE-588)4027667-3 gnd |
| geographic_facet | Deutschland Frankreich USA Großbritannien Niederlande Irland |
| id | DE-604.BV014360532 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T09:21:35Z |
| institution | BVB |
| isbn | 9783790814705 3790814709 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009842022 |
| oclc_num | 615071755 |
| open_access_boolean | |
| owner | DE-739 DE-20 DE-703 DE-19 DE-BY-UBM DE-91 DE-BY-TUM DE-12 DE-473 DE-BY-UBG DE-M382 DE-521 DE-188 |
| owner_facet | DE-739 DE-20 DE-703 DE-19 DE-BY-UBM DE-91 DE-BY-TUM DE-12 DE-473 DE-BY-UBG DE-M382 DE-521 DE-188 |
| physical | IX, 131 Seiten Diagramme |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Physica-Verlag, a Springer-Verlag Company |
| record_format | marc |
| series | ZEW economic studies |
| series2 | ZEW economic studies |
| spelling | Jacobs, Otto H. 1939- Verfasser (DE-588)120595389 aut Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables Otto H. Jacobs, Christoph Spengel Heidelberg Physica-Verlag, a Springer-Verlag Company [2002] © 2002 IX, 131 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier ZEW economic studies vol. 15 Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Frankreich (DE-588)4018145-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Niederlande (DE-588)4042203-3 gnd rswk-swf Irland (DE-588)4027667-3 gnd rswk-swf Frankreich (DE-588)4018145-5 g Steuerbelastung (DE-588)4129062-8 s Steuerreform (DE-588)4057455-6 s DE-604 Deutschland (DE-588)4011882-4 g Irland (DE-588)4027667-3 g Niederlande (DE-588)4042203-3 g Großbritannien (DE-588)4022153-2 g Europäische Union (DE-588)5098525-5 b USA (DE-588)4078704-7 g Spengel, Christoph 1964- Verfasser (DE-588)113955006 aut Erscheint auch als Online-Ausgabe 978-3-642-51036-6 (DE-604)BV046873748 ZEW economic studies vol. 15 (DE-604)BV012864799 15 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009842022&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Jacobs, Otto H. 1939- Spengel, Christoph 1964- Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables ZEW economic studies Europäische Union (DE-588)5098525-5 gnd Steuerbelastung (DE-588)4129062-8 gnd Steuerreform (DE-588)4057455-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4129062-8 (DE-588)4057455-6 (DE-588)4011882-4 (DE-588)4018145-5 (DE-588)4078704-7 (DE-588)4022153-2 (DE-588)4042203-3 (DE-588)4027667-3 |
| title | Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables |
| title_auth | Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables |
| title_exact_search | Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables |
| title_full | Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables Otto H. Jacobs, Christoph Spengel |
| title_fullStr | Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables Otto H. Jacobs, Christoph Spengel |
| title_full_unstemmed | Effective tax burden in Europe current situation, past developments and simulations of reforms : with 39 tables Otto H. Jacobs, Christoph Spengel |
| title_short | Effective tax burden in Europe |
| title_sort | effective tax burden in europe current situation past developments and simulations of reforms with 39 tables |
| title_sub | current situation, past developments and simulations of reforms : with 39 tables |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuerbelastung (DE-588)4129062-8 gnd Steuerreform (DE-588)4057455-6 gnd |
| topic_facet | Europäische Union Steuerbelastung Steuerreform Deutschland Frankreich USA Großbritannien Niederlande Irland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009842022&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012864799 |
| work_keys_str_mv | AT jacobsottoh effectivetaxburdenineuropecurrentsituationpastdevelopmentsandsimulationsofreformswith39tables AT spengelchristoph effectivetaxburdenineuropecurrentsituationpastdevelopmentsandsimulationsofreformswith39tables |