Volume 41 (2013) / Issue 10

Dieter Endres, Katharina Finke, Jost H. Heckemeyer, Christoph Spengel, 'Corporate Taxation Trends in Europe' (2013) 41 Intertax, Issue 10, pp. 499–506


This article assesses the development of effective tax burdens on domestic and cross-border investments across EU Member States for the period from 1998 to 2012. The article summarizes the main results of ongoing research carried out on behalf of the European Commission. The results help to evaluate corporate taxation trends within the EU since it identifies the most relevant tax drivers. We show a reduction of effective tax burdens on domestic investments and an increasing application of the exemption method on cross-border investments over time. Both findings indicate increasing tax competition among EU Member States.

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ISSN: 0165-2826
ID: TAXI2013047