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• W640974657 abstract "Executive Summary.- 1.1 Background, aim and structure of the study.- 1.2 Methodological concept of the European Tax Analyzer.- 1.3 Tax parameters incorporated into the model.- 1.4 Structure of the model-firm and other economic assumptions for the base case.- 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.- 2.1 Tax burden at the level of the corporation.- 2.1.2 Overview of results.- 2.1.2 Impact of different taxes on the effective average tax burden.- 2.1.2.1 Overview.- 2.1.2.2 Corporation tax.- 2.1.2.2.1 Tax bases (computation of taxable income).- 2.1.2.2.2 Tax rates.- 2.1.2.3 Trade tax on income and other taxes on corporate income.- 2.1.2.4 Non profit taxes.- 2.1.2.4.1 Real property tax (real estate tax).- 2.1.2.4.2 Property taxes.- 2.1.2.4.3 Other non-profit taxes.- 2.2 Tax burden at the overall level (corporation and domestic shareholders).- 2.2.1 Relevance of shareholder taxation (personal taxes).- 2.2.2 Comparison and analysis of results.- 2.2.2.1 Corporation tax systems.- 2.2.2.2 Income tax rates.- 2.2.2.3 Capital taxes.- 2.3 Conclusions.- 3 Sensitivity analysis.- 3.1 Primary remarks.- 3.1 Level of the corporation.- 3.2.1 Investment policy.- 3.2.2 Structure of finance.- 3.2.3 Profitability.- 3.2.4 Different industries.- 3.3 Overall level (corporation and domestic shareholders).- 3.3.1 Dividend policy.- 3.3.2 Equity to total capital ratio.- 3.4 Conclusions.- 4 Effects of the German tax reform 2001.- 4.1 Description of major tax changes.- 4.2 Changes of the tax burden at the level of the corporation.- 4.2.1 Base case scenario.- 4.2.2 Different industries.- 4.3 Changes of the tax burden at the overall level (corporation and domestic shareholders).- 4.4 Conclusions.- 5 Changes of the effective average tax burden since 1995.- 5.1 Changes of the tax burden at the level of the corporation.- 5.2 Changes of the tax burden at the overall level (corporation and domestic shareholders).- 5.3 Conclusions.- 6 Impact of hypothetical tax reforms in the EU.- 6.1 Overview on simulations.- 6.2 Reforming the corporation tax bases.- 6.3 Reforming the corporation tax rates and the local taxes.- 6.4 Reforming the corporation tax systems.- 6.5 Conclusions 85.- 7 Comparison of the European Tax Analyzer results with those obtained by the Devereux-Griffith model.- 7.1 Problems inherent in comparing results obtained by different approaches.- 7.2 Comparison of the effective tax burdens for the base case scenarios.- 7.2.1 Level of the corporation.- 7.2.2 Overall level (corporation and domestic shareholders).- 7.3 Effects of the German tax reform 2001.- 7.4 Effects of hypothetical tax reforms in the EU.- 7.5 Conclusions.- 8 Final conclusion.- References.- Appendix A: Financial ratios of the different industries.- Appendix B: Detailed results for the base case (section 2) and the sensitivity analysis (section 3) including the German Tax reform 2001 (section 4).- Appendix C: Changes of the effective average tax burden since 1995 (section 5).- Appendix D: Impact of hypothetical tax reforms in the EU (section 6).- List of Figures.- List of Tables." @default.
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• W640974657 date "2002-02-26" @default.
• W640974657 modified "2023-09-26" @default.
• W640974657 title "Effective Tax Burden in Europe: Current Situation, Past Developments and Simulations of Reforms" @default.
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