The development of corporate tax systems in the European Union from 1998 to 2017 qualitative and quantitative analysis Rainer Bräutigam, Christoph Spengel & Kathrin Stutzenberger
By: Bräutigam, Rainer
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Contributor(s): Spengel, Christoph | Stutzenberger, Kathrin.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO DE SOCIEDADES | SISTEMA FISCAL | POLITICA FISCAL | UNION EUROPEA
In:
Intertax v. 47, Issue 6/7, June / July 2019, p. 536-562Summary: This study provides a detailed qualitative and quantitative analysis of corporate tax systems in the EU between 1998 and 2017. Section 2 analyses the developments in corporate income tax bases and rates among EU Member States against the background of tax rate cut cum tax base broadening policies. Section 3 extends the analysis to the taxation of dividends at shareholder level to identify possible alternative means to compensate for reductions of the corporate income tax rate (qualitative analysis). To gain deeper insights on how the identified trends in corporate tax policy affect corporations situated in different Member States, the authors quantify the development of effective corporate tax burdens based on the European Tax Analyzer methodology in section 4 (quantitative analysis).
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| Artículos | IEF | IEF | OP 2141/2019/6/7-2 (Browse shelf) | Available | OP 2141/2019/6/7-2 |
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Resumen.
Apéndice.
This study provides a detailed qualitative and quantitative analysis of corporate tax systems in the EU between 1998 and 2017. Section 2 analyses the developments in corporate income tax bases and rates among EU Member States against the background of tax rate cut cum tax base broadening policies. Section 3 extends the analysis to the taxation of dividends at shareholder level to identify possible alternative means to compensate for reductions of the corporate income tax rate (qualitative analysis). To gain deeper insights on how the identified trends in corporate tax policy affect corporations situated in different Member States, the authors quantify the development of effective corporate tax burdens based on the European Tax Analyzer methodology in section 4 (quantitative analysis).
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