The Effective Tax Burden of Companies in European Regions An International Comparison /

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 aver...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Lammersen, Lothar (Autor), Schwager, Robert (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Heidelberg : Physica-Verlag HD : Imprint: Physica, 2005.
Edición:1st ed. 2005.
Colección:ZEW Economic Studies, 28
Temas:
Finance, Public.
Business enterprises-Taxation.
Business tax-Law and legislation.
Regional economics.
Spatial economics.
Finance.
Public Economics.
Business Taxation and Tax Law.
Regional and Spatial Economics.
Financial Economics.
Acceso en línea:Texto Completo
Descripción
Sumario: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.
Descripción Física:XII, 252 p. 48 illus. online resource.
ISBN:9783790816167
ISSN:1867-2027 ;

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