Effective tax burden in Europe: current situation, past developments and simulations of reforms : with 39 tables
Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Co...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Heidelberg
Physica-Verlag, a Springer-Verlag Company
[2002]
|
| Schriftenreihe: | ZEW Economic Studies
vol. 15 |
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-521 Volltext |
| Zusammenfassung: | Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report |
| Beschreibung: | 1 Online-Ressource (IX, 131 Seiten) Diagramme |
| ISBN: | 9783642510366 |
| DOI: | 10.1007/978-3-642-51036-6 |
Internformat
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Datensatz im Suchindex
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| 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 |
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| bvnumber | BV046873748 |
| classification_rvk | QL 418 QL 400 |
| collection | ZDB-2-SBE ZDB-2-BAE ZDB-30-PQE |
| ctrlnum | (ZDB-2-SBE)978-3-642-51036-6 (OCoLC)903196358 (DE-599)BVBBV046873748 |
| dewey-full | 336.2 658.153 |
| dewey-hundreds | 300 - Social sciences 600 - Technology (Applied sciences) |
| dewey-ones | 336 - Public finance 658 - General management |
| dewey-raw | 336.2 658.153 |
| dewey-search | 336.2 658.153 |
| dewey-sort | 3336.2 |
| dewey-tens | 330 - Economics 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-642-51036-6 |
| format | Electronic eBook |
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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.BV046873748 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:15:39Z |
| indexdate | 2025-01-02T13:14:48Z |
| institution | BVB |
| isbn | 9783642510366 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032283880 |
| oclc_num | 903196358 |
| open_access_boolean | |
| owner | DE-634 DE-521 |
| owner_facet | DE-634 DE-521 |
| physical | 1 Online-Ressource (IX, 131 Seiten) Diagramme |
| psigel | ZDB-2-SBE ZDB-2-BAE ZDB-30-PQE ZDB-2-SBE_Archiv ZDB-2-SBE ZDB-2-SBE_Archiv ZDB-30-PQE EUV_EK_EBC |
| 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 1 Online-Ressource (IX, 131 Seiten) Diagramme txt rdacontent c rdamedia cr rdacarrier ZEW Economic Studies vol. 15 Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report Europäische Union (DE-588)5098525-5 gnd rswk-swf Business Taxation/Tax Law Public Economics Tax accounting Tax laws Public finance 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 Druck-Ausgabe 978-3-7908-1470-5 (DE-604)BV014360532 ZEW Economic Studies vol. 15 (DE-604)BV042229266 15 https://doi.org/10.1007/978-3-642-51036-6 Verlag URL des Erstveröffentlichers Volltext |
| 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 Business Taxation/Tax Law Public Economics Tax accounting Tax laws Public finance 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_exact_search_txtP | 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 Business Taxation/Tax Law Public Economics Tax accounting Tax laws Public finance Steuerbelastung (DE-588)4129062-8 gnd Steuerreform (DE-588)4057455-6 gnd |
| topic_facet | Europäische Union Business Taxation/Tax Law Public Economics Tax accounting Tax laws Public finance Steuerbelastung Steuerreform Deutschland Frankreich USA Großbritannien Niederlande Irland |
| url | https://doi.org/10.1007/978-3-642-51036-6 |
| volume_link | (DE-604)BV042229266 |
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