Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/75027 
Erscheinungsjahr: 
2004
Schriftenreihe/Nr.: 
LICOS Discussion Paper No. 145
Verlag: 
Katholieke Universiteit Leuven, LICOS Centre for Transition Economics, Leuven
Zusammenfassung: 
In this paper we study the detfirminants of Effective Corporate Tax Rates (ETR) of large Belgian firms. Our empirical model to explain firm level heterogeneity in ETRs, includes firm characteristics, sector membership, variables capturing legal tax breaks and location variables. Our results can be summarized as follows. First, we find the average Effective Tax Rate to be around 26% in the period 1993-2002, whereas the country wide Statutory Tax Rate (STR) in that period was 40.17 %. Second, we find that highly leveraged firms and R&D intensive firms have substantially lower Effective tax rates. Third, we observe substantial sector level heterogeneity in corporate tax burdens. Fourth, our findings are indicative of regional tax differences with a lower average ETR in Wallonia. And finally, we observe that firm level Effective Tax Rates have increased in recent years.
Schlagwörter: 
Effective Tax Rates
Company accounts
Belgian firms
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
133.84 kB





Publikationen in EconStor sind urheberrechtlich geschützt.