Abstract

http://ssrn.com/abstract=1949226
 
 

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The Effective Tax Rate of the Largest US and EU Multinationals


Reuven S. Avi-Yonah


University of Michigan Law School

Yaron Lahav


Ben-Gurion University of the Negev

October 25, 2011

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015
U of Michigan Public Law Working Paper No. 255

Abstract:     
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest EU multinationals for the period 2001-2010, based on financial disclosures. The paper finds that despite the higher US statutory rate the effective tax rates are comparable and that EU multinationals tend to have a higher effective tax rate. The likely explanation is that EU corporate taxes have a broader base. The paper concludes that current US tax law does not subject US based multinationals to a competitive disadvantage against their EU based competitors.

Number of Pages in PDF File: 17

Keywords: competitiveness, effective tax rates

JEL Classification: H26

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Date posted: October 25, 2011 ; Last revised: September 18, 2012

Suggested Citation

Avi-Yonah, Reuven S. and Lahav, Yaron, The Effective Tax Rate of the Largest US and EU Multinationals (October 25, 2011). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015; U of Michigan Public Law Working Paper No. 255. Available at SSRN: http://ssrn.com/abstract=1949226 or http://dx.doi.org/10.2139/ssrn.1949226

Contact Information

Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)
Yaron Lahav
Ben-Gurion University of the Negev ( email )
Department of Business Administration
P.O. Box 653
Beer Sheva 84105, 84105
Israel
972-8-6479738 (Phone)
972-8-6477691 (Fax)
HOME PAGE: http://www.yaronlahav.com
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