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The Effective Tax Burden of Companies in European Regions: An International Comparison (ZEW Economic Studies) [Paperback]

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Item description for The Effective Tax Burden of Companies in European Regions: An International Comparison (ZEW Economic Studies) by Lothar Lammersen & Robert Schwager...

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.





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Item Specifications...


Pages   251
Est. Packaging Dimensions:   Length: 0.75" Width: 6" Height: 9"
Weight:   0.9 lbs.
Binding  Softcover
Release Date   Nov 23, 2004
Publisher   Physica-Verlag Heidelberg
ISBN  3790815624  
ISBN13  9783790815627  


Availability  0 units.


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1Books > Subjects > Business & Investing > Economics > Debt & Deficits
2Books > Subjects > Business & Investing > Economics > General
3Books > Subjects > Business & Investing > Economics > Public Finance
4Books > Subjects > Business & Investing > General
5Books > Subjects > Business & Investing > Industries & Professions > Accounting > Taxes > Corporate Taxation
6Books > Subjects > Business & Investing > Industries & Professions > Accounting > Taxes > Tax Planning
7Books > Subjects > Law > Taxation > Tax Law
8Books > Subjects > Professional & Technical > Accounting & Finance > Finance > General



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