The Effective Tax Burden of Companies in European Regions : An International Comparison


Lothar. Lammersen
Bok Engelsk 2005 · Electronic books.
Annen tittel
Utgitt
Heidelberg : Physica-Verlag , c2005
Omfang
1 online resource (259 p.)
Opplysninger
Description based upon print version of record.. - Executive Summary; Introduction; Methodology and Coverage of the Study; Characteristics and Development of the Tax Systems; The Effective Tax Burdens in the Assessed Countries; International Comparison of Effective Tax Burdens; Supplement: The Impact of Shareholder Taxation; Summary and Conclusions. - 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
Emner
Sjanger
Dewey
ISBN
3790815624

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