Corporate Effective Tax Rates in the Netherlands

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Abstract

This paper investigates the actual size of tax incentives granted to dutch companies by using financial statement data for 1592 companies for the 1994--1999 period. Empirical results indicate that dutch effective tax rates do not differ much from statutory tax rates. Although capital intensity is negatively associated with effective tax rates, only a small portion of the variance in effective tax rates can be explained. This indicates that the actual size of tax incentives granted to companies in the netherlands is quite small.
Original languageEnglish
Pages (from-to)47-66
Number of pages20
JournalDe Economist
Volume153
Issue number1
DOIs
Publication statusPublished - 1 Jan 2005

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