Produkt
KlappentextThe 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.
Details
Weitere ISBN/GTIN9783790816167
ProduktartE-Book
EinbandartE-Book
FormatPDF
Format Hinweis1 - PDF Watermark
FormatE107
Verlag
Erscheinungsjahr2006
Erscheinungsdatum30.03.2006
Auflage2005
ReiheZEW Economic Studies
Reihen-Nr.28
Seiten252 Seiten
SpracheEnglisch
IllustrationenXII, 252 p. 48 illus.
Artikel-Nr.1425246
Rubriken
Genre9200