Bilicka, Katarzyna, Devereux, Michael and Fuest, Clemens (2011) G20 Corporate tax ranking 2011. Project Report. Centre for Business Taxation.
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This report assesses the current competitiveness of the UK corporate tax system relative to other G20 countries. We measure competitiveness using two widely employed indicators: the effective average tax rate (EATR) and the effective marginal tax rate (EMTR). Theory and empirical evidence indicate that the EATR is relevant for the location of discrete investment projects, while the EMTR is relevant for the level of investment, given its location. Both the EATR and the EMTR depend on the statutory tax rate and the definition of the tax base; the EMTR depends more heavily on the tax base.
|Item Type:||Monograph (Project Report)|
|Centre:||Oxford University Centre for Business Taxation|
|Date Deposited:||01 Jun 2012 11:56|
|Last Modified:||23 Oct 2015 14:07|
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