The main aim of this article is to analyse the tax burden exerted by the Corporate Income Tax on companies from different countries using the Effective Tax Rate (ETR) as a tool of analysis. For this purpose, a sample of listed companies was extracted from the Datastream database for the period 1995–2005. The results show some differences between the countries themselves, as well as between geographical areas. These results are especially relevant in the present environment, characterized by globalization, which may influence decisions regarding the location of companies in a worldwide context.
Intertax