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ISBN: 9783790815627

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 … Plus…

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The Effective Tax Burden of Companies in European Regions: An International Comparison: 28 (ZEW Economic Studies, 28) - Lammersen, Lothar, Schwager, Robert
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The Effective Tax Burden of Companies in European Regions: An International Comparison: 28 (ZEW Economic Studies, 28) - Livres de poche

2004, ISBN: 9783790815627

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The Effective Tax Burden of Companies in European Regions An International Comparison 28 ZEW Economic Studies, 28 - Livres de poche

2004, ISBN: 3790815624

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The Effective Tax Burden of Companies in European Regions: An International Comparison (ZEW Economic Studies, 28) - Livres de poche

2004, ISBN: 3790815624

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The Effective Tax Burden of Companies in European Regions: An International Comparison: 28 (ZEW Economic Studies, 28)
Auteur:
Titre:
ISBN:

3790815624


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. TOC: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.- Appendix A: Description of the Relevant Tax Parameters.- Appendix B: Supplementary Tables and Figures.- Appendix C: Supplementary Rankings.- Appendix D: Detailed Results.

Informations détaillées sur le livre - The Effective Tax Burden of Companies in European Regions: An International Comparison: 28 (ZEW Economic Studies, 28)


EAN (ISBN-13): 9783790815627
ISBN (ISBN-10): 3790815624
Version reliée
Livre de poche
Date de parution: 2004
Editeur: Physica

Livre dans la base de données depuis 2007-07-08T06:13:38+02:00 (Zurich)
Page de détail modifiée en dernier sur 2023-11-14T12:52:50+01:00 (Zurich)
ISBN/EAN: 3790815624

ISBN - Autres types d'écriture:
3-7908-1562-4, 978-3-7908-1562-7
Autres types d'écriture et termes associés:
Auteur du livre: peter kien, robert kien, schwager, lothar best, lammers, kurt nicolaus, lammersen, kurt martin, monika martin, ulrike eichler, elschner, koellreuter, christina gutekunst
Titre du livre: pan european, european tax, effective, international comparisons, regions europe, the european, tax you can

Données de l'éditeur

Auteur: Lothar Lammersen; Robert Schwager
Titre: ZEW Economic Studies; The Effective Tax Burden of Companies in European Regions - An International Comparison
Editeur: Physica; Physica
252 Pages
Date de parution: 2004-10-28
Heidelberg; DE
Langue: Anglais
53,49 € (DE)
54,99 € (AT)
59,00 CHF (CH)
Available
XII, 252 p. 48 illus.

BC; Hardcover, Softcover / Wirtschaft/Volkswirtschaft; Öffentlicher Dienst und öffentlicher Sektor; Verstehen; Wirtschaft; Corporate Taxation; Effective Tax Burden; Import; Investment; Tax Competition; Taxation; Public Economics; Business Taxation and Tax Law; Regional and Spatial Economics; Financial Economics; Unternehmensfinanzierung; Gesellschafts- und Unternehmenssteuerrecht; Wirtschaftspolitik, politische Ökonomie; Regionalstudien / Internationale Studien; Finanzenwesen und Finanzindustrie; EA

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.
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

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