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Title: Corporate income tax rate-revenue paradox, The : evidence in the EU
Abstract
In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and in total business income relative to GDP. We present an overview of the findings from previous literature, apply the methodology developed by Sørensen to decompose the most complete data available on the European level and make use of information collected from parallel studies on the effective tax burden and corporatization. The results suggest that corporatization is the driving factor for the trend observed in corporate tax revenues. [Joanna Piotrowska; Werner Vanborren]
Author: Piotrowska, Joanna | Vanborren, Werner
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 12/2008
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: D(2008)33112-EN | 92-79-02183-4 | 1725-7557 | KP-AC-06-012-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxTax revenuesTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
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