Details

The Effective Tax Burden of Companies in European Regions

The Effective Tax Burden of Companies in European Regions

An International Comparison
ZEW Economic Studies, Band 28

von: Lothar Lammersen, Robert Schwager

53,49 €

Verlag: Physica-Verlag
Format: PDF
Veröffentl.: 30.03.2006
ISBN/EAN: 9783790816167
Sprache: englisch
Anzahl Seiten: 252

In den Warenkorb
Als Gutschein
Dieses eBook enthält ein Wasserzeichen.

Beschreibungen

Inhaltsverzeichnis

Executive Summary.- 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.

Back cover copy

<P>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.</P>

Sonderbeitrag

A comparative study on company taxation With a detailed analysis of the attractiveness of regions from a tax perspective Includes supplementary material: sn.pub/extras