The Effective Tax Burden of Companies in European Regions: An International Comparison - ZEW Economic Studies - Lothar Lammersen - Libros - Springer-Verlag Berlin and Heidelberg Gm - 9783790815627 - 28 de octubre de 2004
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Lothar Lammersen
The Effective Tax Burden of Companies in European Regions: An International Comparison - ZEW Economic Studies 2005 edition

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The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.

252 pages, 48 black & white illustrations, 36 black & white tables, biography

Medios de comunicación Libros     Paperback Book   (Libro con tapa blanda y lomo encolado)
Publicado 28 de octubre de 2004
ISBN13 9783790815627
Editores Springer-Verlag Berlin and Heidelberg Gm
Páginas 252
Dimensiones 152 × 229 × 14 mm   ·   381 g
Lengua Inglés   Alemán  

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