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The Effective Tax Burden of Companies in European Regions
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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 … Más…

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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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2004, ISBN: 9783790815627

Physica, Paperback, Auflage: 2005, 264 Seiten, Publiziert: 2004-10-28T00:00:01Z, Produktgruppe: Book, Hersteller-Nr.: 48 black & white illustrations, 36 black, 0.84 kg, Special Features, … Más…

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Lothar Lammersen:
The Effective Tax Burden of Companies in European Regions an International Comparison 28 Zew Economic Studies, 28 - Pasta blanda

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ISBN: 9783790815627

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Lothar Lammersen:
The Effective Tax Burden of Companies in European Regions An International Comparison 28 ZEW Economic Studies, 28 - Pasta blanda

2004, ISBN: 3790815624

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

2004, ISBN: 3790815624

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Detalles del libro
The Effective Tax Burden of Companies in European Regions: An International Comparison: 28 (ZEW Economic Studies, 28)

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.

Detalles del libro - 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
Tapa dura
Tapa blanda
Año de publicación: 2004
Editorial: Physica

Libro en la base de datos desde 2007-07-07T23:13:38-05:00 (Mexico City)
Página de detalles modificada por última vez el 2023-11-14T05:52:50-06:00 (Mexico City)
ISBN/EAN: 3790815624

ISBN - escritura alterna:
3-7908-1562-4, 978-3-7908-1562-7
Mode alterno de escritura y términos de búsqueda relacionados:
Autor del libro: peter kien, robert kien, schwager, lothar best, lammers, kurt nicolaus, lammersen, kurt martin, monika martin, ulrike eichler, elschner, koellreuter, christina gutekunst
Título del libro: pan european, european tax, effective, international comparisons, regions europe, the european, tax you can


Datos del la editorial

Autor: Lothar Lammersen; Robert Schwager
Título: ZEW Economic Studies; The Effective Tax Burden of Companies in European Regions - An International Comparison
Editorial: Physica; Physica
252 Páginas
Año de publicación: 2004-10-28
Heidelberg; DE
Peso: 0,840 kg
Idioma: Inglés
53,49 € (DE)
54,99 € (AT)
59,00 CHF (CH)
POD
XII, 252 p. 48 illus.

BC; Public Economics; Hardcover, Softcover / Wirtschaft/Volkswirtschaft; Öffentlicher Dienst und öffentlicher Sektor; Verstehen; Wirtschaft; Corporate Taxation; Effective Tax Burden; Import; Investment; Tax Competition; Taxation; Business Taxation/Tax Law; Regional/Spatial Science; Finance, general; 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.

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