Part 1 - AL-Tax

IndexEffective tax rates (ETRs), 5–6, 11–41,189–92, 211–34, 328–9average ETRs (AETRs), 6, 13–14, 22–31,34–6, 189–92, 214–15backward-looking ETRs, 13–14, 28–36concepts, 13–36, 189–92, 214–15,328–9cost of production approach, 31–6definition, 13EU, 211–34forward-looking ETRs, 13–29, 214–15macro/micro data, 29–30marginal ETRs (METRs), 6, 13–14,17–24, 29–34, 36, 189–92see also Tax harmonizationEggert, W., 242, 246, 248Elections, 51–3, 58, 232–3Emerging nations, 5, 8–9, 269–87,325–36accounting systems, 9, 341, 351–3Index of Economic Freedom, 269,282–7lessons learned, 5, 10tax misery/happiness study, 8, 269,274–87see also Transitional economiesEndogeneity bias see Simultaneity(endogeneity) biasEngels, F., 270Entrepreneurial uncertainty, transferpricing, 7, 149–53, 154–69Equitable assignments, securitized assets,103, 106–7, 108–9Equity finance, 18–20, 221–4, 228–32,260, 319, 328–36Equivalent measures, tax havens, 249,252–62Ernst & Young Global Transfer PricingStudy, 119, 140, 150Espinosa, M.P., 242, 246–8Estate taxes, ethics, 296–7Estonia, 184–91, 212–33, 255Ethics, tax evasion, 9, 293–306ETRs see Effective tax ratesEU see European UnionEuler condition, 16Euro, 174European Central Bank, 174European Commission, 173, 174–8,187–98, 211–12, 217–18, 232–4, 242,251–61Communication of 2001, 173, 188–98,211–12, 217–18, 232–4functions, 174–8, 187–8, 192, 218Home State Taxation (HST), 211–12,232–4Savings Tax Directive, 242–5, 249,251–61European Company Statute, 8, 189–90,194European Council, functions, 174, 178,188, 192, 253–4European Court of Justice (ECJ), 174,190–1, 218, 228European Economic and Monetary Union(EMU), 174, 187–8, 216European Economic and SocialCommittee, 174, 177European Parliament, 174, 175–7, 192European Single Market, 173–99European Tax Analyzer, 24, 196European Union (EU), 5–9, 10, 21–2,29–30, 63–7, 113–43, 151–2, 173–99,209–34, 241–62, 349, 351Administrative Principles, 151–2, 155,156, 160, 163–5circulation of tax models, 223–34comprehensive solutions, 189–90,194–6corporate tax competition/coordination,173–4, 179–99, 209–34corporate tax models, 219–34359