European Tax Analyzer
The European Tax Analyzer (ETA) is a simulation application that can be used to calculate effective tax rates for companies in a European and American comparison.
The ETA has been developed at the Center for European Economic Research in cooperation with the University of Mannheim since 1991 . In a maximum of ten years of modeling, it compares all relevant tax rates for partnerships and corporations in five European countries ( Germany , France , Great Britain , the Netherlands , Ireland ) and in the USA .
In addition to international tax burden comparisons, areas of application are the examination of tax reform projects and fundamental changes to the tax system ( e.g. cash flow tax and eco tax ). A particular focus is on cross-border investments .
The ETA is used, among other things, in projects of the German Research Foundation and in investigations on behalf of various ministries. For example, the Company Taxation in the Internal Market study, commissioned by the European Commission , was presented in October 2002 .
Literature and Sources
- Otto H. Jacobs , Christoph Spengel: Effective Tax Burden in Europe. Center for European Economic Research , Mannheim 2002, ISBN 3-790-81470-9
- Christoph Spengel: International corporate taxation in the European Union. Tax impact analysis, empirical findings, reform considerations. IDW 2003, ISBN 3-802-11023-4