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Methodology

  • Christoph Spengel
  • Andreas Oestreicher
Chapter
Part of the ZEW Economic Studies book series (ZEW, volume 43)

Abstract

The European Tax Analyzer is a computer program for a model firm that calculates and compares effective average tax burdens for companies located in different jurisdictions. The current version covers the tax systems of 27 member states. Since the standard model firm is designed as a corporation, the effective average tax burden can be calculated at the level of the corporation as well as at the level of the shareholders. This study will exclusively consider the effective average tax burden at the corporate level. The effective average tax burden is derived by simulating the development of a corporation over a ten year period. For the computation of the effective average tax burden the model uses the economic data of the corporation and tax data as inputs.

Keywords

Cash Flow Balance Sheet Income Statement Model Firm Warranty Claim 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  1. 1.Centre for European Economic Research PalaceUniversity of MannheimMannheimGermany
  2. 2.University of GöttingenGöttingenGermany

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