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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Bibliographic Details
Call Number:Libro Electrónico
Main Authors: Lammersen, Lothar (Author), Schwager, Robert (Author)
Corporate Author: SpringerLink (Online service)
Format: Electronic eBook
Language:Inglés
Published: Heidelberg : Physica-Verlag HD : Imprint: Physica, 2005.
Edition:1st ed. 2005.
Series:ZEW Economic Studies, 28
Subjects:
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.
Online Access:Texto Completo
Table of Contents:
  • 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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