Research Methodology
Calculating the effective tax rates of large Dutch companies and identifying tax avoidance
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This paper, commissioned by FNV, presents the methodology that served as the basis for the Dutch report Grote Bedrijven, Kleine Lasten (“Big companies, low rates”) on effective tax rates and tax avoidance strategies by large Dutch companies. It explains the methodological issues as well as the choices made for this study. By developing a methodology to measure effective tax rates and identifying indicators for tax avoidance, this research project also aims to contribute to the methodological discussion among tax justice researchers.
Publication
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