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The Effective Tax Burden of Companies in European Regions: An International Comparison - ZEW Economic Studies Lothar Lammersen 2005 edition
The Effective Tax Burden of Companies in European Regions: An International Comparison - ZEW Economic Studies
Lothar Lammersen
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.
252 pages, 48 black & white illustrations, 36 black & white tables, biography
| Media | Books Paperback Book (Book with soft cover and glued back) |
| Released | October 28, 2004 |
| ISBN13 | 9783790815627 |
| Publishers | Springer-Verlag Berlin and Heidelberg Gm |
| Pages | 252 |
| Dimensions | 152 × 229 × 14 mm · 381 g |
| Language | English German |
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